Example: Direct Costs: costs for development department, production directly create products. + Direct development expenses (Developer + Tester) + Cost of hiring experts (if any) + Expenses Free professional training / technical characteristics (if any) + Cost of environmental installation / purchase lisience characteristics (if any) + Cost of line rental / purchase separate devices (if any). indirect costs : the cost of the Directorate, division Admin, HR, iT, Comtor (in the long run, but said it should also be taken into Comtor direct cost is the standard most all :)), cost of technical training to improve general for employees (this will increase the productivity of those who are training when they join the project later).
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