- Direct raw material vs indirect raw material
- Importance of direct raw material
- Examples of direct raw material
- Harley davidson
- Nike
- Apple
- Referencias
The raw material directly is that which is part of the final product, ie, easily identifiable and is physically present in the composition of the finished product once finished the manufacturing process.
These materials usually represent a high percentage of the cost of making the good. The term raw material can be defined as any substance, element or component that is used in the manufacture of goods and products.
Direct raw material vs indirect raw material
Generally, the raw materials are natural resources such as oil, wood, iron and others. These materials are often pretreated or altered in various processes, before being used as manufacturing components.
This approach becomes evident when considering that elements such as lead are used in the manufacture of batteries or the polymers that are used to manufacture plastic.
In the case of car manufacturers such as General Motors, Ford and Toyota, the use of raw materials such as steel, plastic and tires are common elements for the assembly of vehicles.
Raw materials are also known as commodities and represent a large part of international trade operations today.
Some examples of direct raw materials are: the wood used to build a table, the flour used to bake bread, the syrup used in the preparation of carbonated beverages, and steel in the manufacture of automobiles.
Direct raw materials vary according to the nature of the company and the good manufactured. For example, for Hewlett-Packard and Dell Computer the list of direct raw materials includes plastic, glass, hard drives, and processing chips.
On the other hand, indirect raw materials are those that, despite not being able to be present in the finished product, are necessary to manufacture the desired good. The distinguishing feature of this type of component is that it does not physically become part of the finished product.
Examples of indirect raw materials are: lubricants, electrical energy, gas and other elements, which are used regularly to guarantee the operation of machinery and equipment that are used in production processes.
Importance of direct raw material
Because they are the most costly components for the manufacture of goods and products, direct raw materials play an important role in any production process and consequently are determining factors in defining the economic situation of nations.
One of the key factors for the success of the economy of any country is determined by:
- The amount of natural resources it possesses within its borders.
- The existence of fossil fuels that allow the extraction of these resources.
- The creation of policies that encourage local entrepreneurs to convert them into finished products, or exploit them to be used as direct raw materials in a number of applications.
North America is a good example of the above. Among the large industries present in this section of the continent are the automobile manufacturers Ford, Chrysler and General Motors, the aircraft manufacturer Boeing and Microsoft, a world leader in information technology.
For its part, Canada enjoys great wealth, mainly derived from the extraction and export of raw materials.
A country that has a large amount of natural resources will not require large investments to import large volumes of direct raw materials.
Additionally, these materials can also be exported if they are production components that are attractive for economic activities carried out in other locations.
Examples of direct raw material
To illustrate the concept of direct raw material, it may be convenient to identify the different elements that are added in the assembly lines or in the production cycles of the companies.
Once the direct raw materials are received within the warehouses of the companies, they may or may not require additional work to be inserted into the production chain. Later, these elements or materials are included in the different stages of the process.
The inclusion of the component can be done through a simple assembly or require the use of physical-chemical methods that allow the component to be coupled to the product being manufactured.
Direct raw materials are typically treated at the accounting level as a cost rather than a good or piece of inventory.
In this way, it is possible for financial analysts to track the amount of resources that the company spends on the production of a good and subsequently take measures to optimize the production process.
Some of the direct raw materials used by three important companies from different lines of business are listed below:
Harley davidson
The Harley Davidson company orders different raw materials such as cast iron sheets and pipes from its metal suppliers. Subsequently, these components are treated, molded, welded and chromed to be converted into exclusive exhaust pipes.
A pesar de que el tubo de escape está completamente terminado, la motocicleta está todavía incompleta, es un producto en proceso fabricación, por lo que la pieza de escape debe ser considerada como una materia prima directa. No se debe perder de vista que el objetivo final es la presentación de una motocicleta Harley Davidson.
De acuerdo a lo anterior, el manillar, las defensas, las tuberías, el tanque de gas y el parabrisas representan materias primas directas empleadas en la producción de una motocicleta. Todos estos componentes son indispensables para fabricar el producto terminado.
Nike
Algunas de las materias primas directas empleadas usualmente en la fabricación de los Zapatos Nike se listan a continuación:
- Poliéster.
- Algodón Orgánico.
- Acetato de Vinilo (EVA).
- Poliuretano.
- Goma Natural.
- Ftalatos de nafta (Ésteres de ácido ftálico)
La suela de los zapatos deportivos comercializados por Nike suelen contar con al menos tres capas: plantilla, suela intermedia y suela exterior.
La plantilla regularmente es una delgada capa de acetato de vinilo etílico artificial (EVA).
Los componentes de la suela intermedia, que proporcionan la mayor parte de la amortiguación, varían de un modelo a otro, pero suelen contener poliuretano rodeado de diferentes materiales como silicona líquida, espuma de poliuretano, entre otros.
La suela exterior frecuentemente está hecha de una mezcla de goma natural, goma sintética y diferentes compuestos químicos que proporcionan distintos grados de flexibilidad y resistencia de acuerdo con el diseño a fabricar.
Apple
Algunos de los componentes o materias primas directas que son fácilmente identificables en el Iphone 6S son los siguientes:
- El Aluminio presente en la carcasa.
- La placa de cobalto que constituye el 60% de la batería.
- El recubrimiento sintético que utiliza el lente de la cámara fotográfica.
- Elementos como el oro, la plata, el cobre y el tungsteno que son empleados en las conexiones eléctricas internas del teléfono.
- El silicón que es uno de los varios compuestos presentes en la pantalla del dispositivo móvil.
Referencias
- Desjardins, J. (2016). Visual Capitalist: The Extraordinary Raw Materials in an iPhone 6s. Recuperado de: visualcapitalist.com.
- Direct Materials. Recuperado de: myaccountingcourse.com.
- Gillett, J. y Gillett, M. (2013). Natural-Resource Maps. Nueva York, The Rosen Publishing Group, Inc.
- Mowen, M., et al (2016). Managerial Accounting: The Cornerstone of Business Decision-Making. Boston, Cengage Learning.
- Producing and Consuming Natural Resources. Recuperado de: kean.edu.
- Raw Materials. Recuperado de: investopedia.com.
- Raw Materials. Recuperado de: readyratios.com.
- The Manufacturing Process Of Nike Shoes Marketing Essay. Recuperado de: ukessays.com.
- Weygandt, J., et al (2010). Managerial Accounting: Tools for Business Decision Ma Nueva Jersey, Wiley.