direct material definition

direct material

All items such as raw materials, standard and specialized parts, and sub-assemblies required to assemble or manufacture a complete product. Direct material costs are assignable to a specific product, cost center, or work-order.

direct material is in the Accounting & Auditing and Industries, Manufacturing, & Technology subjects.

direct material appears in the definitions of the following terms: manufacturing cost, cost of sales, other costs, direct material usage variance and actual cost

direct material appears in these other terms: direct material cost, direct material variance, direct material price variance

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