We are in the process of assigning similar costs to our
travel and entertainment expenses. We do a lot of business entertaining to
promote our pharmacies. The costs go to the G/L as T&E or Advertising and
the vendor will be American Express or a caterer, however we really needed
to assign these costs to the offices that we entertained, and then compare
the sales from those offices with the associated expenses.
I called my accounting software firm, just 2 days ago, to utilize a "project" feature or an "extended database" feature of the A/P G/L package that will track these expenses as they are applied upon invoice entry.
In a former company we also utilized 'statistical accounts' to track similar types of expenses; i.e., ones that already hit the G/L in one category, but must be tracked for other informational purposes. These statistical accounts are for information tracking only and are not financial accounts that would require balancing etc.
This is to show as an example that is not manufacturing the need for such "Direct Costing."