During the production process, business entities use tools and objects of labor in order to produce products, perform work and provide services. Unlike non-current assets, these material resources are mainly used completely during one cycle. Their value is fully transferred to goods (work or services).
Material resources - these are objects of labor that are used in production, subdivided into materials of the main and auxiliary type, components and semi-finished products, energy and fuel used for technological needs. These values serve as subjects for which human labor is directed, whose ultimate goal is the manufacture of products, the performance of work and the provision of various services.
All material resources have a conditional allocation to fuel and energy and raw materials. The first group of values includes:
- natural resources (for example, coal);
- reprocessed fuel (briquettes);
- secondary products (waste, fuel).
Raw materials include those objects of labor that are directly related to the production of various goods. According to its functional features, this group is divided into main and auxiliary. Classification is carried out according to the purpose for which the raw materials are used in the production cycle. The main resources include those that are the basis of manufactured products. To auxiliary - giving the goods certain qualities.
Depending on their purpose, material resources are classified into the following categories:
1. Basic materials and raw materials, which are the basic components that make up the material basis of the products. Raw materials are produced by agriculture and the mining industry (potatoes, cotton, oil). Materials - processing (starch, fabric).
2. Auxiliary. They are used as objects affecting basic materials and raw materials (dyes and spices, buttons and threads), as well as serving the company's technological processes (lubricants).
3. Semi-finished products purchased from third-party organizations, components that have undergone a certain degree of processing, which are not finished products, but serve as their material basis (wall panels , etc.).
4. Fuel (gas and coal, firewood and peat, oil and gasoline), the use of which serves to satisfy economic and industrial needs.
5. Container materials and containers required for packaging and storage, as well as transportation of goods.
6. Spare parts, the purpose of which is to repair equipment and machinery, as well as vehicles.
7. Materials that are transferred for processing to the side.
8. Household supplies and equipment.
9. Overalls and special equipment located in the warehouse, as well as in operation.
Material resources for more rational control, accounting and use can be divided into groups taking into account technical characteristics and properties, brands and types, sizes and varieties, etc. To implement this classification, a business entity develops lists of raw materials for homogeneous characteristics. Each name of materials has its own item number, affixed to all documents that accompany its movement.
Management of material resources is based on the analysis of various indicators characterizing the effectiveness of the use of values in production. Its main task is to increase the return on the inclusion of raw materials in the production process, namely:
- conducting a high-quality process of preparing materials for the technological cycle and replacing them with more effective analogues;
- integrated consumption of all available resources;
- Introduction of low-waste and non-waste technological processes;
- the use as a secondary raw material of waste from the production process ;
- Achieving higher quality products.