During the manufacturing process, business entities for the purpose of production, works and services used tools and objects of labor.In contrast, non-current assets, these material resources are mainly used in full during a single cycle.The cost of the entire transferred to the goods (works, services).
Material resources - is a subject of labor, which are used in the production, subdivided into main and auxiliary materials such as, components and semi-finished products, energy and fuel, used for technological needs.These values are a subject on which directed human labor, whose ultimate goal is the production of goods, performance of works and provision of services.
All material resources are conditional on the distribution of fuel and energy and raw material.The first group of values include:
- natural resources (eg coal);
- revised fuel (pellets);
--products (waste fuel).
to raw materials are those items of work which are directly related to the production of various commodities.Due to its functional characteristics of this group is divided into primary and secondary.They are classified according to destination, by which raw materials are used in the production cycle.The main resources are those that are the basis of output.Auxiliary - giving the product a certain quality.
Depending on your destination, material resources are classified into the following categories:
1. Basic materials and raw materials, which are the basic components that make up the basis of the real products.Raw materials produced in agriculture and extractive industries (potatoes, cotton, oil).Materials - processing (starch, fabric).
2. Auxiliary.They are used as subjects acting on the basic materials and raw materials (dyes and spices, buttons and thread) and serving processes of the enterprise (lubricants).
3. Semi-finished products purchased from third parties, components, past a certain degree of processing, which are not finished products, but they serve as a material basis (wall panels, etc.).
4. Fuel (gas, coal, wood and peat, oil and gasoline), use of which is to meet the economic and industrial needs.
5. packaging materials and containers required for the packaging and storage and transportation of goods.
6. Spare parts, destined to the implementation of the repair of equipment and machinery as well as motor vehicles.
7. Materials that are transferred for processing to the side.
8. Household supplies and equipment.
9. OPTIONS clothes and stored in the warehouse, as well as in operation.
material resources for better management control, accounting and use can be divided into groups based on the technical characteristics and properties, brands and types, sizes and varieties, etc.To implement such a business entity classification developed lists of materials of homogeneous characteristics.Each material has its own name nomenclature number stamped on all documents that accompany its movement.
Material Management is based on the analysis of various indicators characterizing the efficiency values in the industry.Its main task is to improve the impact of the inclusion of raw material in the production process, namely:
- a qualitative process of preparation of materials for the production cycle and replacing them with more efficient equivalents;
- complete consumption of all available resources;
- the introduction of low-waste and waste-free processes;
- use as secondary raw material waste of the production process;
- to achieve a higher quality of products.
