Material (manufacturing technology)
In manufacturing technology and accounting, material is a collective term for a group of material production factors that is only used once in the production process because, as a repetitive factor, it is consumed in terms of value and often materially by the end product .
Materials go into the products, so legally they become essential components of a product and are therefore also called product substances. As materials are consumed, they have to be procured again to continue the production process. These materials include raw materials , materials , semi-finished products , components and assemblies , but also auxiliary materials (such as lubricants and packaging material ) and operating materials (such as fuels or office supplies). Strictly speaking, office supplies are usually not to be understood as material in this sense, as they can be used more often for production.
The general term "material" is usually as part of compound terms such as material requirements , -Wirtschaft or river for use. These operational functions deal with the planning, procurement, management and the trouble-free use of materials.
This type of cost refers to an expense item in the profit and loss account ( Paragraph 2 No. 5 HGB for the total cost method ) that takes into account the consumption of material for the operational production process. With these material costs, a distinction is made between direct material costs and material overheads , i.e. the material specifically intended for production and the material for the general maintenance of production operations. The exact assignment varies depending on the industry.
The central, for the production typical and dominating material classes (primary material) of a company also serve the classification of industries per se, so one speaks of metal processing (with its sub- industries iron and steel or non-ferrous metal ), wood processing or building materials industry , depending on the product group . The rest of the material is called secondary material.
Example in plastics production
Before the material of the polymers can arise, it must be synthesized using raw materials such as monomers. This is where the material polymer comes from . The finished material plastic is only created by processing polymers . With the help of a further process step, the so-called processing, workpieces are then made from plastic.
- Ulli Arnold, materials , in: Wolfgang Lück, Lexikon der Betriebswirtschaft , 1990, p. 784.
- Christian Bonten, Polymer Technology Introduction and Basics , Hanser Verlag, 2014, ISBN 978-3-446-44093-7 .