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What Is a Direct Cost?
https://www.investopedia.com/terms/d/directcost.asp#:~:text=A%20direct%20cost%20can%20be%20traced%20to%20the,they%20fluctuate%20with%20production%20levels%20such%20as%20inventory.
Traceable costs definition — AccountingTools
https://www.accountingtools.com/articles/what-is-a-traceable-cost.html
A traceable cost is a cost for which there is a direct, cause-and-effect relationship with a process, product, customer, geographical area, or other cost object. If the cost object goes away, then the traceable cost associated with it should also disappear. A traceable cost is important, because it is an expense that you can reliably assign to a cost object when …
What Is a Direct Cost?
https://www.investopedia.com/terms/d/directcost.asp
A direct cost can be traced to the cost object, which can be a service, product, or department. Direct costs examples include direct labor and direct materials.
Cost Assignment direct tracing, driver tracing, and allocation
https://siteeconomics.blogspot.com/2016/05/cost-assignment-direct-tracing-driver.html
Tracing costs to cost objects can occur in one of two ways: (1) direct tracing or (2) driver tracing. Direct tracing is the process of identifying and assigning costs that are exclusively and physically associated with a cost object. This is most often accomplished by physical observation. Consider the pizza example.
Chap 2: Cost Drivers - Cost Assignment: Direct Tracing, Driver …
https://www.studocu.com/ph/document/university-of-the-visayas/business-admin/chap-2-cost-drivers/9652616
Direct costs are those costs that can be easily and accurately traced to a cost object. “Easily traced” means that the costs can be assigned in an economically feasible way, while “accurately traced” means that the costs are assigned using a cause-and-effect relationship.
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