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 ?
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.
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.
Among 75 contestants, only five suppliers were nominated for the Direct Materials Category, with Siegwerk being the only ink supplier to receive this honor.
In March 2006, AberdeenGroup published a study titled "The Direct Materials Sourcing Benchmark" based on a survey of 120 companies.
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.
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.
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).
Creating the Direct Materials Budget Report involved a significant amount of detail work.
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.

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