{{Short description|Cost of the materials in a product}} '''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.<ref>Lanen, W. N., Anderson, S., Maher, M. W. (2008). ''Fundamentals of Cost Accounting'', McGraw Hill, {{ISBN|978-0-07-352672-0}}</ref>
The manufacture of products or goods requires material as the prime element. In general, these materials are divided into two categories. These categories are direct materials and indirect materials.<ref>Michael R. Kinney, Cecily A. Raiborn, ''Cost Accounting: Foundation and Evolution'', 7th edition</ref>
Direct materials are also called productive materials, raw materials,{{Citation needed|reason=McGraw Hill - Managerial Accounting 15ed states raw materials may be direct and indirect materials such that use is not interchangeable.|date=January 2017}} raw stock, stores and only materials without any descriptive title.
==See also== *Variance analysis (accounting) *Direct material total variance *Direct material price variance *Direct material usage variance
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{{DEFAULTSORT:Direct Materials Cost}} Category:Costs