direct materials
noun[plural]
PRODUCTIONukusthings that are used in making aproductthatbecomeapartof thatproductwhen it isfinished:
Directmaterialsincludetherawmaterialsandcomponentsused inmanufacturing.
The firststepindeterminingaproductcostis tocalculatethedirectmaterialscost.
Compare
indirect materials