TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COSTO MATERIAL DIRECTO [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2005-07-20

English

Subject field(s)
  • Cost Accounting
  • Foreign Trade
DEF

The cost of material in a manufacturing process that will form an integral part of the final product.

OBS

direct material cost: term used in the 1994 version of the Supply Manual produced by Public Works and Government Services Canada.

OBS

Compare to "indirect material (cost)".

French

Domaine(s)
  • Comptabilité analytique
  • Commerce extérieur
DEF

Coût d'acquisition de la matière directement incorporée aux produits fabriqués.

OBS

coût des matières directes : terme provenant de la version 1994 du Guide des approvisionnements, édition non paginée, de Travaux publics et Services gouvernementaux Canada.

Key term(s)
  • matières directes

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Comercio exterior
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