direct materials

Also found in: Acronyms.

direct materials

raw materials which are incorporated in a product. Provided that materials prices remain constant, then direct materials cost will tend to vary exactly with output. See INDIRECT MATERIALS, VARIABLE COST.

direct materials

raw materials that are incorporated in a product. Compare INDIRECT MATERIALS. See VARIABLE COST.

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This requirement is to buy the broad range of direct materials required in order to provide an efficient planned and responsive repairs service to tenants.

Direct Materials Supply

For sample purposes, I created a table called "Copy of the Direct Materials Budget" in our test database and duplicated the records in the Direct Materials Needed category.

Duplicates in your data

Among 75 contestants, only five suppliers were nominated for the Direct Materials Category, with Siegwerk being the only ink supplier to receive this honor.

Siegwerk awarded with "Certificate of Honor" by Philip Morris

In March 2006, AberdeenGroup published a study titled "The Direct Materials Sourcing Benchmark" based on a survey of 120 companies.

Direct materials: from contact sport to team sport: looking to improve your direct materials sourcing? Then give up the confrontational attitude and start treating your suppliers like team members

The report indicates that the percentage of direct materials purchased online surpassed the percentage of indirect materials purchased using the Internet for the first time since the fall of 2000 when the report was developed.

Report: use of Internet to purchase direct materials surpassed indirect materials

With work already underway at the company's first beta sites, early interest in SpendMetrix' fine-grained financial analysis of direct materials purchasing is high.

Right Hand Manager: SpendMetrix beta program

The techniques we used for the Direct Materials Report can be used to make five queries to get the data for the Direct Labor Budget Report (discussed in "Excel-Based Budgeting for Production" by Teresa Stephenson and Jason Porter, March 2010).

Master budget project: Direct Labor Budget

Creating the Direct Materials Budget Report involved a significant amount of detail work.

Master budget project: automate the Direct Materials Budget Report

After appending all the data needed for the Direct Materials Budget Report into one table over the last four months, we're ready to create the report.