Examlex
The International Accounting Standards Board's (IASB) conceptual framework
Production Labor Wages
The total amount of compensation paid to employees directly involved in the production of goods or services.
Direct Cost
Costs that can be directly attributed to the production of a specific good or service, such as raw materials and labor directly involved in manufacturing.
Indirect Cost
Expenses that are not directly attributable to a specific product or service, often including overhead costs like utilities or rent.
Administrative Office Salaries
The wages and salaries paid to employees who work in administrative roles within an organization.
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