直ちょく接せつ費ひ

noun

direct cost

Accounting term for costs directly attributable to a specific product, project, or activity, such as materials and labor.

• 直ちょく接せつ費ひには原げん材ざい料りょう費ひや労ろう務む費ひが含ふくまれる。

  Direct costs include raw material costs and labor costs.