[] () the basic things that a business uses in order to produce a particular product or provide a particular service; money that is spent on these直接材料；直接材料费用◆Cost of production is calculated as direct materials and labour plus a share of manufacturing overheads.生产成本是通过将直接材料费用和人工再加间接成本分摊额计算得出的。◆Direct materials costs for each unit were €4.30.每单位的直接材料成本为 4.30 欧元。➡indirect materials