A direct cost is a cost that: (a) is incurred as a direct consequence of a decision

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A direct cost is a cost that:

(a) is incurred as a direct consequence of a decision

(b) can be economically identified with the item being costed

(c) cannot be economically identified with the item being costed

(d) is immediately controllable

(e) is the responsibility of the board of directors.

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Management Accounting For Business

ISBN: 9781138550650

8th Edition

Authors: Colin Drury, Mike Tayles

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