232.111TmPOFederal Council OrdinanceApr 1, 1993Original source
Material costs include direct and indirect material costs.
Direct material costs are the material costs which are directly attributable to a product.
Indirect material costs are considered to be material costs not covered by paragraph 2, in particular, costs incurred for temporary storage or transport during the production process.
0 commentaries
No commentaries are available for this article yet.