Скачать или смотреть Material, Direct Material & Indirect Material definitions with examples explanation in Urdu/Hindi

In this Managerial Accounting video tutorial, Direct materials, and Indirect Material definitions with step by step explanations.
Direct material definition
Direct materials are goods that physically become the finished product at the end of the manufacturing process and easily traceable. For example, cricket bat wood, glass, and plastic of mobile phone.
Indirect material definition
Indirect materials are materials used in the production process, but which cannot be linked to a specific product and not easily traceable. For example, the glue used in a cricket bat, supplies used in mobile phones.
Raw materials can be divided into two groups:
Direct materials
Indirect material
Indirect Material example
Direct materials Vs Indirect Material
Direct material
It refers to the material out of which a product is manufactured.
Direct material is a component of prime cost. Prime Cost is direct material plus Direct Labor. Direct Material is that material which can be easily traceable.
Indirect Material
Identified and related to a particular product, job, process, and activity. Indirect material is a component of factory overhead. Indirect Material is that material that cannot be easily traceable.
direct Material example
Reference:
https://en.wikipedia.org/wiki/Direct_...

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