: inflammation of several muscles at once; specifically : an inflammatory muscle disease of unknown cause that affects muscles and chiefly skeletal muscles and is characterized especially by weakness of the muscles (such as those of the shoulder, neck, or hip) closest to the trunk â see dermatomyositis.
Direct Costs and Indirect Costs. Manufacturing costs may be classified as direct costs and indirect costs on the basis of whether they can be attributed to the production of specific goods, services, departments or not. Direct costs can be defined as costs which can be accurately traced to a cost object with little effort. Cost object may be a product, a department, a project, etc. Direct costs typically benefit a single cost object therefore the classification of any cost either as direct or indirect is done by taking the cost object into perspective. A particular cost may be direct cost for one cost object but indirect cost for another cost object.
Both direct labor costs and indirect headcount costs can be fairly effective in providing financial analysis so long as they are calculated according to their respective areas of the product creation process. Direct labor costs must be solely devoted to manufacturing costs and the labor performed by production workers. Indirect headcount cost analysis can prove to be effective in nonproduction calculations, but it can be used in cost analysis of direct labor too, even though it is not normally used in that context.