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What is Direct Costs

Supporting Children’s Well-Being During Early Childhood Transition to School
The direct cost refers to the expenses of parents ought to bear for their child education, especially for the school fees, learning materials, school uniforms, and school transportation expenses for ECE schooling.
Published in Chapter:
Who Chooses School?: Understanding Parental Aspirations for Child Transition From Home to Early Childhood Education (ECE) Institutions in Bangladesh
Md Jahangir Alam (Graduate School of International Cooperation Studies (GSICS), Kobe University, Japan)
DOI: 10.4018/978-1-7998-4435-8.ch005
Universally, research shows that early childhood education (ECE) contributes to children's development in the very early years. Governments among developed countries subsidize an ample amount of money for children's early education development to generate and enhance human capital. Consequently, in developing countries like Bangladesh, ECE is driven by the family, where family socio-economic conditions make a significant contribution to children's transition from home to school, and to ensure their children begin school at a very early age. This qualitative case study explores parental socio-economic aspirations and the phenomena of ECE initiatives by the government for child transitions from home to schools in Bangladesh. This empirical research contributes by placing parental aspirations for child schooling and focusing on the information-gathering actions by parents in line with the social conditions that inspire parents to choose schools for their children.
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Operating Room Management Accounting and Cost Calculation Model for Operating Rooms
Direct costs are costs directly attributable to the cost object (for example material). In contrast, overhead costs, as administration costs ect. are not directly attributable to the cost object.
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Activity-Based Costing in the Portuguese Telecommunications Industry
Those costs that can be specifically and exclusively identified with a particular cost object (e.g. costs of transmission by terrestrial cables for fixed telecommunications services).
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