Material (production)
Materials include in business administration at the elementary factors of production , as the material in operational service provision in the products or services received.
General
In 1951, Erich Gutenberg made a classic distinction between production factors that is still valid today in business administration. Then the elementary factors object-related work , operating resources and materials are transformed into products and services. Walther Busse von Colbe and Gert Laßmann differentiated this production-technological definition even further in 1991, according to the criterion of direct attribution to the end product in factors that are substantially included in the products (materials) and factors that are not substantially included in the products ( Operating materials). Materials change their form and substance and are lost “as independent goods in the production process”. They become part of a product and have to be made available again for the next production process. That is why they are called consumption factors (Gutenberg) or repeating factors.
species
The elementary factor materials is a collective term for those in the production used raw materials , operating and auxiliary materials and semi-finished and finished products , the "are intended to serve as a source and base materials for the manufacture of products, therefore, after making of form and substance changes or become part of the new product after being incorporated into the finished product ”. Materials therefore experience a change in shape or substance during their transformation into the end product. “Substances” as part of the word suggests that they are material goods; but as an exception , energy is one of the non-material materials.
In the literature, with regard to the use of the materials, one can also find their differentiation between structural and functional materials.
- Structural materials are characterized by hardness , high resilience , temperature resistance and abrasion resistance . These mechanical properties enable them to be used in the manufacture of structural parts in the construction industry ( wood , glass , concrete , steel ) or the packaging industry ( cardboard , paper , plastics ).
- Functional materials are used because of their physical functions, which result from their electrical , magnetic or optical properties. This includes the conversion of optical into electrical energy ( photo cells ) or the conductivity of electricity or heat ( superconductors ).
Accounting
On the balance sheet date , the final stocks of unused materials are to be recorded as inventories in the balance sheet on the assets side in accordance with Section 266 (2) BI No. 1–3 HGB . They are valued in the context of current assets on the basis of the strict lowest value principle . In principle, materials according to § 253, Paragraph 1, Clause 1 of the German Commercial Code (HGB) are to be valued at their acquisition or production costs; special losses in value are to be taken into account through depreciation .
Individual evidence
- ↑ Erich Gutenberg, Fundamentals of Business Administration , Volume 1: Die Produktion, 1951, pp. 3 ff.
- ↑ Günter Wöhe , Introduction to General Business Administration , 25th edition, 2013, p. 29.
- ↑ a b Walther Busse von Colbe / Gert Laßmann, Betriebswirtschaftstheorie , Volume 1: Fundamentals, Production and Cost Theory, 1991, pp. 77 ff.
- ↑ Edmund Heinen , Betriebswirtschaftliche Kostenlehre , 1983, p. 223.
- ↑ Erich Gutenberg, Fundamentals of Business Administration , Volume 1: Die Produktion, 1983, p. 122.
- ↑ Thomas Kretschmer / Jürgen Kohlhoff, New Materials: Overview and Trends , 1995, p. 38 f.
