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1 direct material
вир., бухг. основні матеріали; основні виробничі матеріали; витрати на основні матеріали; витрати на основні виробничі матеріали матеріали, безпосередньо пов'язані з процесом виробництва продукції (product); ♦ основні матеріали становлять невід'ємну частину готового продукту, напр.: сталь, яку використовують у виробництві автомобілів, або дерево та цвяхи, які використовують у виробництві меблів, тощо═════════□═════════to calculate direct material outlays підраховувати/підрахувати витрати на основні матеріали; to cover direct material outlays покривати/покрити витрати на основні матеріали; to meet direct material costs оплачувати/оплатити витрати на основні матеріали • покривати/покрити витрати на основні матеріали; to pay for direct material оплачувати/оплатити витрати на основні матеріали • сплачувати/сплатити витрати на основні матеріали; to work out direct material outlays обраховувати/обрахувати витрати на основні матеріали
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