Is it easier to manage "Direct Spend" compared to "Indirect spend" ?

Direct expenses are those which are incurred on the primary stage such as cost of raw material, labor wage, fuel & power, packing & packaging material, transportation cost etc. and Indirect expenses are those which are incurred to sell the product or service in the market as it provide a support to increase sale such as salary, advertisement, telephone expenses, office rent etc. It is difficult to manage and reduce the indirect expenses as it may hamper the performance of the employees and advertisement which may effect sales but it is more easier to manage direct expenses such as: For cost reduction of raw materials - Negotiate with various suppliers and buy in bulk, For transportation cost - go for an annual contract with a promise of large no. of business, For labor wages - Making utilization of labor to their extent to increase production, proper utilization of raw material may reduce its wastage, proper stacking of goods in the warehouse may reduce the storage cost per unit. Therefore it may be concluded that if the proper product/ service has to be offered to the customer while keeping in mind the quality of the same then it is better to manage direct expenses and keep a check on the indirect expenses.