Compared with direct materials purchasing, good management for indirect materials purchasing is also very important for these companies.

相比于直接物料采购，间接物料采购管理对于企业同样非常重要。

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Indirect materials including Aluminum Alloy keel or PVC keel, buckle strips, fasteners, adhesives, the relative direct cost of raw materials is slightly lower.

间接原材料包括铝合金龙骨或PVC龙骨、扣边条、固定件、粘结剂等，相对直接原材料费用稍低。

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Raw materials (or direct materials) are charged directly to the Work in Process account. Costs of factory supplies (or indirect materials) become part of factory overhead.

原料(即直接材料)应直接借记在制品账户，工厂用物料(即间接材料)的成本则成为制造费用的一部分。

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Under HSTP the aim is to achieve structural efficiencies in three areas production, direct materials costs, and indirect costs, where current total costs are JPY 9 trillion (USD 113 billion).

FORBES: Connect