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direct material

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  • direct material — noun : material used in manufacturing processes which becomes an integral part of the product and the cost of which is identifiable and chargeable directly to it compare indirect material * * * direct material, the raw material of a manufactured… …   Useful english dictionary

  • Direct material variance — Direct Material Cost Variance = Material Cost Variance can be divided into : Price Variance Usage VarianceUsage Variance can be further sub divided into : Mix Variance Yield Variance …   Wikipedia

  • Direct material total variance — In variance analysis (accounting) direct material total variance is the difference between the actual cost of actual number of units produced and its budgeted cost in terms of material. Direct material total variance can be divided into two… …   Wikipedia

  • Direct material price variance — In variance analysis (accounting) direct material price variance is the difference between the standard cost and the actual cost for the actual quantity of material used or purchased. It is one of the two components (the other is direct material… …   Wikipedia

  • Direct material usage variance — In variance analysis (accounting) direct material usage (efficiency, quantity) variance is the difference between the standard quantity of materials that should have been used for the number of units actually produced, and the actual quantity of… …   Wikipedia

  • percentage on direct material cost — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula used is: (budgeted manufacturing overhead × 100)/budgeted direct material cost …   Accounting dictionary

  • Direct materials cost — is the cost of direct materials which can be easily identified with the unit of production. For example, the cost of glass is a direct materials cost in light bulb manufacturing[1]. The manufacture of products or goods required material as the… …   Wikipedia

  • Material flow accounting — (MFA) is the study of material flows on a national or regional scale. It is therefore sometimes also referred to as regional, national or economy wide material flow analysis. Contents 1 Definition 2 Terms and Indicators 3 References 4 …   Wikipedia

  • Direct and indirect band gaps — In semiconductor physics, the band gap of a semiconductor is always one of two types, a direct band gap or an indirect band gap. The band gap is called direct if the momentum of electrons and holes is the same in both the conduction band and the… …   Wikipedia

  • direct materials price variance — In a standard costing system, a variance arising as part of the direct materials total cost variance. There are two alternative points at which the materials price variance may be established: when the material is purchased or when it is issued… …   Accounting dictionary

  • direct materials total cost variance — A combination of the direct materials price variance and the direct materials usage variance; it compares the actual cost and the standard cost of the direct material consumed in carrying out the actual production. The formula for this variance… …   Accounting dictionary

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