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.
References in periodicals archive ?
DOLE-10 provided their need for capacity building, sewing tools and equipment, and direct materials such as polymark and thread.
It said the Finance Act, 2017 had a bold provision of withdrawing withholding tax on the supply of direct materials. Unfortunately, tax has been proposed on direct materials which will be detrimental to industrial growth, said the Chamber.
It is just as acceptable to debit direct materials, raw materials inventory, direct materials inventory, materials inventory control, or some other similar account, so several different student responses will be correct.
Joe Sutton, global director, sourcing with Eli Lilly and Company and president of the Drug, Chemical and Associated Technologies Association (DCAT) discusses the role and challenges of the procurement organization in relation to direct materials as well as key trends facing the industry.
To gain market insight, Source One's direct materials sourcing experts led a competitive bid process which uncovered a previously untapped area for budget optimization and sustainability within the product's design: the ability to leverage recycled goods.
Simon leads the supplier quality team supporting management of purchased direct materials and external manufacturing for all DePuy Synthes sites.
In the first half of the year, we estimate the industry's hard costs (direct materials, fuel, labor) declined by 5.9%.
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.
Stand-up packaging is replacing preformed bottles and jars for distinctive shelf appeal and to reduce direct materials and packaging weight for cost savings and a reduced environmental footprint.
In textbooks, this is usually done for direct materials, direct labor and manufacturing overhead.
Founded in 1995, Texas-based SCC aims to help companies optimise their purchasing and sales processes through the use of e-commerce, providing a supplier network that caters to the direct materials purchasing needs of chemicals, plastics, wire and cable and manufacturing businesses.
This figure does not include the loss of direct materials or the moral losses compounding the social environment.

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