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Looking for a quick definition?

We’ve got loads of key subject terms in our subject glossaries. There are three ways of finding what you are looking for:

  • First click on the letters of the alphabet to browse for terms.
  • Select a subject from the drop-down menu above to filter the terms by Subject.
  • Or lastly, type the term you are looking for into the search box.

EXAMPLES

Here are some examples of the kinds of definitions you’ll find on this page.

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direct labour cost
Subject:
Accounting
direct labour costs
Subject:
Business Studies

costs of the labour used to make a specific product, for example, factory workers' labour.

direct labour expense
Subject:
Accounting

expense that includes wages paid to workers who are directly involved in the manufacturing...

direct material cost
Subject:
Accounting
direct material expense
Subject:
Accounting

expense that includes raw materials and carriage and freight charges.

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