D2- Task 3. Starting point for D2.docx. Health and safety statistics. Costs to Britain of Workplace Injuries and Ill health - cost-to-britain.pdf. Incident Cost Calculator. Workplace Safety and Health Council. Incident cost calculator.xls. Workplace Safety and Health Council. Workplace Safety and Health Council. Direct Costs and Indirect Costs Defined. Manufacturing costs may be classified as direct costs and indirect costs on the basis of whether they can be attributed to the production of specific goods, services, departments or not.
Direct Costs Direct costs can be defined as costs which can be accurately traced to a cost object with little effort. Cost object may be a product, a department, a project, etc. Direct costs typically benefit a single cost object therefore the classification of any cost either as direct or indirect is done by taking the cost object into perspective. A particular cost may be direct cost for one cost object but indirect cost for another cost object.