Which item is NOT a factor in determining management costs of materials?

When assessing the management costs of materials, certain factors play a crucial role in influencing expenses and operational effectiveness. Pre-negotiated pricing is generally seen as a strategy for cost control rather than a direct factor in management costs. It often simplifies the purchasing process and sets a clear budget for materials, but does not encompass management tasks such as oversight of logistics, physical handling, or potential losses of materials, which are all significant factors.

In contrast, delivery schedules are essential for planning and can influence storage and handling costs. Shrinkage costs, which refer to losses due to spoilage, theft, or obsolescence, are critical in material management as they directly affect overall costs and inventory levels. Handling costs, which involve the expenses associated with moving and storing materials, are also a significant consideration in management.

Therefore, while pre-negotiated pricing impacts the overall cost framework and can lead to savings, it does not directly affect the management of materials in terms of logistics, handling, or risk mitigation, making it the correct answer for what is not a determining factor in management costs.