direct cost

direct cost (plural direct costs)

1. (finance, accounting, business) A cost that can be directly attributed to a cost object (such as a particular project, facility, function, service, or product).

   Coordinate term: indirect cost

   • 2023 March 8, Gareth Dennis, “The Reshaping of things to come...”, in RAIL, number 978, page 46:

     When you deduct the direct and indirect costs, the picture looks a little different. Only mail and coal traffic generated a net revenue when accounting for all costs, not just direct operating costs.

• fixed cost ~ variable cost