Consumables
Consumables is a term used in procurement logistics in the craft and service sectors . In terms of accounting , they are kept as business expenses .
Art
This is understood to mean material that is essential for the complete functionality of a device or for the performance of service tasks. In companies , this, like the stock of device-specific spare parts, should be part of the spare parts logistics , which in turn is a sub-discipline of procurement logistics .
Examples
Examples are toner and staples for a copier and thermal paper for a fax machine . The subject of coffee filters and coffee powder for a coffee machine , detergent for a washing machine , blocks for a rim brake and Bowden cable for a bicycle etc. also includes materials that are used in schools and other institutions to fulfill the educational mandate (paper, chalk, glue etc.) as well as cleaning agents for the cleaning staff, screws, light bulbs and similar consumables for the caretaker, .... chemicals for teaching in schools or inspection stickers or vehicle letters / vehicle registration documents from the road traffic office or the registration office are considered consumables.
Individual evidence
- ↑ Archived copy ( memento of the original dated February 16, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Balance sheet item MV ( Memento from March 4, 2016 in the Internet Archive )
