Table of Contents
Direct costs
Description
Individual costs, also known as individual costs of the partial service (EKT), designate the first level of the calculation. One or more individual costs are combined to form a partial service (e.g. device) and, within the framework of the price calculation and contribution margin calculation, surcharges for BGK, AGK and risk and profit are added.
In the direct costs, the quantity and the price of an individual service are determined, which is necessary for the provision of an overall service (item).
similar terms
ECT
Related topics
Individual costing, Short calculation
further web links
PB