A direct cost is a cost which can be classified on the basis of —

CS Executive · Cost and Management Accounting · PYQS · June 2016
A direct cost is a cost which can be classified on the basis of —
(A) Behaviour
(B) Traceability
(C) Controllability
(D) Relevance.

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Cost Concepts

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