Direct expenses aur indirect expenses ka antar kya hai / Direct expenses aur indirect expenses Kya hota hai

 

Direct expenses aur indirect expenses ke beech ka antar unke specific operations aur costs se hota hai:
 

Direct Expenses:

 

Ye wo kharch hote hain jo kisi specific product ya service ki production ya operation ke liye directly judte hain.

Inhe directly kisi particular cost object (jaise product, service, ya project) se link kiya ja sakta hai.

Examples: Raw material cost, wages of labor directly involved in production, freight charges related to raw material.

 

Indirect Expenses:

 

Ye wo kharch hote hain jo directly kisi specific product ya service ke production se nahi judte, lekin overall business ke operation ke liye zaroori hote hain.

Inhe kisi ek product ya service ke saath specific tarike se link nahi kiya ja sakta.

Examples: Rent, electricity, salaries of administrative staff, marketing expenses.

Summary:

Direct expenses are directly tied to the production of goods or services.

Indirect expenses are general business costs not directly linked to any specific product or service.

 

 Iska effect kya parta hai balance sheet mein

 

Direct aur indirect expenses ka balance sheet par indirect effect hota hai, kyunki yeh dono profit and loss (P&L) statement ka part bante hain, jo balance sheet ko impact karta hai. Dono expenses ka effect kuch iss tarah se hota hai:

 

1. Direct Expenses:

Direct expenses, Cost of Goods Sold (COGS) mein shamil hote hain.

P&L statement mein, direct expenses ko revenue se minus karke gross profit calculate kiya jata hai.

Jab gross profit nikal kar final net profit ya loss calculate hota hai, to yeh balance sheet mein retained earnings ko affect karta hai.

Inventory ke valuation par bhi direct expenses ka asar hota hai, kyunki unke zariye inventory ka cost determine hota hai.

2. Indirect Expenses:

Indirect expenses ko operating expenses ya overheads ke naam se P&L statement mein dikhaya jata hai.

Inhe gross profit se subtract karke operating profit ya net profit nikalte hain.

Net profit (ya loss) ka asar balance sheet mein equity section mein hota hai, specifically retained earnings ya reserves par.

Balance Sheet Impact:

Direct expenses indirectly inventory ko affect karte hain, aur COGS ke through profit and loss ko impact karte hain.

Indirect expenses P&L statement mein operating profit ko reduce karte hain, jo final retained earnings aur equity section ko impact karta hai.