Processes

Collect direct costs

How collect direct costs are reshaped as AGI capability advances.

ProcessesCollect direct costs
Collect direct costs — illustrated

Business-as-Code

Read as an executable program — the work decomposed into Code, Generative, Agentic, and Human.

Collect direct costs sits inside a larger value-flow — 1 parent structure it composes into. The hierarchy is grounding, not the story: it tells you which aggregate exposure Collect direct costs inherits.

Where Collect direct costs sits

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How the work flows

Trigger: Production activities commence and personnel or systems log labor, materials, and equipment usage against a specific manufacturing order or project.

  1. Capture direct labor hours via shop floor timekeeping systems
  2. Record material and component issuances to specific work orders
  3. Log dedicated subcontractor and direct equipment expenses
  4. Validate captured costs against the project work breakdown structure
  5. Post validated direct costs to the project or job cost ledger

Outcome: All direct expenses are accurately captured, validated, and posted to the respective job or project ledger for costing and billing purposes.

Measured by

Direct Cost AccuracyTime To Post Direct CostsUnallocated Direct Cost Percentage