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Direct materials cost 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.〔Lanen, W. N., Anderson, S., Maher, M. W. (2008). ''Fundamentals of Cost Accounting'', McGraw Hill, ISBN 978-0-07-352672-0〕 The manufacture of products or goods required material as the prime element. In general, these materials are divided into two categories. These categories are direct materials and indirect materials.〔Michael R. Kinney, Cecily A. Raiborn, ''Cost Accounting: Foundation and Evolution'', 7th edition〕 Direct materials are also called productive materials, raw materials, raw stock, stores and only materials without any descriptive title. == Direct materials cost estimation == Steps to estimate the direct material costs:〔Phillip W. Gillet, Jr., J.D. notes, Chapter three 〕 #Find the total amount to be produced. This is usually noted as the order size. #Calculate the total amount of raw materials required to produce the order size. #Multiply that amount by the cost associated with the raw materials. #If there is a waste or scrap, its cost should be added to the costs in step 3. #If the waste or scrap can be sold at salvage value, this value should be subtracted from the costs in step 4. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「direct materials cost」の詳細全文を読む スポンサード リンク
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