1 Direct materials. 2  Add the total cost of materials purchases in the period to the cost of beginning inventory, and subtract the cost of ending inventory. 3  The result is the cost of direct materials incurred during the period. 4  Direct labor.
Freebase(2.00 / 1 vote)Rate this definition: Nozzle. A nozzle is a device designed to control the direction or characteristics of a fluid flow as it exits an enclosed chamber or pipe. A nozzle is often a pipe or tube of varying cross sectional area, and it can be used to direct or modify the flow of a fluid.
flow nozzle. A device used to measure the flow rate of fluids in a pipe or conduit. A flow nozzle consists of a cone-shaped passage that creates a partial blockage of the conduit, and flow rate is determined by measuring the fluid pressure before and after the flow nozzle.