Direct Cost နဲ့ Indirect Cost Accounting, Finance & Management မှာ အခြေခံကျပြီး အရေးအကြီးဆုံး အချက်တွေထဲက တစ်ခုပါ။ 📌 Direct Cost (တိုက်ရိုက်ကုန်ကျစရိတ်) _____________________________ Direct Cost ဆိုတာ ထုတ်ကုန်တစ်ခု ဒါမှမဟုတ် ဝန်ဆောင်မှုတစ်ခုကို ဖန်တီးဖို့အတွက် 1 တိုက်ရိုက်အသုံးပြုလိုက်ရတဲ့ ကုန်ကျစရိတ်တွေပဲ ဖြစ်ပါတယ်။ ဒီကုန်ကျစရိတ်တွေကို ထုတ်ကုန်တစ်ခုချင်းစီ ဒါမှမဟုတ် ဝန်ဆောင်မှုတစ်ခုချင်းစီနဲ့ တိုက်ရိုက် ချိတ်ဆက်ပြီး ခြေရာခံနိုင်ပါတယ်။ 2 Production နဲ့ တိုက်ရိုက်ပတ်သက်တဲ့ ကုန်ကျစရိတ် တွေပါ။ ♦️
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