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Direct Cost

A measure of cost that reflects the total direct costs of a production process, including raw materials and labor (direct...

Deferred Debit

A cost/ expenditure that has been incurred within a certain accounting period though its corresponding revenue generation has not completed...

Deferred Asset

A cost/ expenditure that has been incurred within a certain accounting period though its corresponding revenue generation has not completed...

Downward Demand Spiral

In cost accounting and managerial accounting, it refers to a situation where a company (manufacturer) reduces the number of its...

Deferred Income Tax Asset

An asset, recorded on the balance sheet of an entity as a prepaid item, representing taxes that have been already...

Deferred Charge

A charge/ cost that has already been incurred by an entity, but which corresponds to more than one financial period,...

Death Spiral

In cost accounting and managerial accounting, it refers to a situation where a company (manufacturer) reduces the number of its...

Deferred Expense

An expense that has already been incurred by an entity, but which corresponds to more than one financial period, and...

Deferred Cost

A cost that has already been incurred by an entity, but which corresponds to more than one financial period, and...

Differential Cost

In relation to differential analysis, it is the difference between the costs of two alternative courses of action/ methods/ choices...