Direct costs / Einzelkosten
Direct costs can be assigned (or posted) by means of a voucher and without using a key to the specific object in question. These objects may be broken down into products, services, orders, cost objects, projects, profit centers, divisions, cost centers (departments, regions, branches). It is particularly important to make sure that every amount, when first registered, is charged as direct costs to a cost center or an order and not assigned elsewhere by key. Keeping to this rule is the foundation of an accounting system based on management responsibility.