Direct Material Cost

Views Updated: Dec 15, 2025

Abbreviation

DMC

Pronunciation

/dɪˈrɛkt məˈtɪriəl kɔst/

The former is direct wastage of material cost in the reform process, and it can directly trace back to the cost object.
For the key content of frondose accounting, for example the calculation and collection of direct material, direct manual work and producing cost, this system puts forward a viable implementary scheme, which can supervise and control the workshop cost.
Economic cost index refers to the direct economic costs, including : artificial cost, material cost, cost of mechanical stage class.
ZnO is a direct wide band-gap compound semiconductor. Due to abundant material and low cost, ZnO is considered as a promising material instead of GaN for short-wavelength optoelectronic devices.
Proliferation in complexity, diversity and mix as well as the displacement of direct labor and material costs by overhead, has overwhelmed Traditional Costing ( TC ). Practices cannot fit in with the requirement of enhance cost calculation and cost management in logistics enterprise.

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