- manufacturing costs
- *Costs directly attributable to the *production of tangible items. Administration costs are normally excluded from definitions of manufacturing costs.
Auditor's dictionary. 2014.
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manufacturing costs — manufacturing expenses Items of expenditure incurred to carry out the manufacturing process in an organization. They include direct materials, direct labour, direct expenses (such as subcontract costs), and manufacturing overhead See cost of… … Big dictionary of business and management
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