So, those costs which can be identified directly or which cause the product to be manufactured which are easily or directly identifiable cost they are called as direct cost.
तर अश्या कॉस्ट ज्या स्पष्टपणे ओळखल्या जाऊ शकतात तसेच निर्माण होणाऱ्या उत्पादनावर परिणाम करतात अश्या कॉस्ट ला आपण डायरेक्ट कॉस्ट म्हणून ओळखतो.