direct manufacturing cost
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Direct labor cost — is a part of wage bill or payroll that can be specifically and consistently assigned to or associated with the manufacture of a product, a particular work order, or provision of a service also, we can say also it is the cost of the work done by… … Wikipedia
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
Manufacturing cost — is the sum of costs of all resources consumed in the process of making a product. The manufacturing cost is classified into three categories: direct materials cost, direct labor cost and manufacturing overhead[1]. Contents 1 Direct materials cost … Wikipedia
Direct Manufacturing — Direct Manufacturing, or DM for short, is one of many available technologies used to produce a three dimensional (3D) near net shape part or component using an additive layer over layer process, which is commonly referred to as Additive… … 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 metal laser sintering — (DMLS) is an additive metal fabrication technology developed by EOS out of Munich, Germany, sometimes also referred to by the terms selective laser sintering (SLS) or selective laser melting (SLM). The process involves use of a 3D CAD model… … Wikipedia
cost of goods manufactured — manufacturing cost of finished goods The total production cost of the finished goods transferred from the production facility of an organization during an accounting period. It is made up of the total expenditure for the period on direct… … Accounting dictionary
Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… … Wikipedia
cost of goods manufactured — manufacturing cost of finished goods The total production cost of the finished goods transferred from the production facility of an organization during an accounting period. It is made up of the total expenditure for the period on direct… … Big dictionary of business and management
direct materials — UK US noun [plural] PRODUCTION ► things that are used in making a product that become a part of that product when it is finished: »Direct materials include the raw materials and components used in manufacturing. »The first step in determining a… … Financial and business terms
DIRECT — For other uses, see Direct (disambiguation). For the rockets proposed as part of the DIRECT architecture, see Jupiter (rocket family). DIRECT is a proposed alternative heavy lift launch vehicle architecture supporting NASA s Vision for Space… … Wikipedia
