The focus of the paper is to see what usually goes wrong in the analysis of direct material and other direct costs and what alternatives can be formulated in order to control them.
Discussion
Cost has been classified as direct and indirect. Direct cost refers to the cost that has direct relations with the final objective of cost, whereas, indirect cost are those cost that has no particular objective of cost. These direct and other direct costs further divided into material and labor cost.
Erroneous in the Analysis of Direct material and other direct costs