Direct materials cost

{{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.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 requires 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,{{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.