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Direct Materials Budget
This budget implies the estimated quantities and costs of every the raw materials and components desired for the output demand by the production budget. This consists of as:
i. Direct Materials Usage Budget: This implies the estimated quantities of materials desired for budgeted production.
ii. Direct Materials Purchases Budget: that ensures about materials are in the planned materials stock levels that is after considering both usage material stock desired.
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what is the procedure of purchase of materials in large organisation?
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