Material resources

During the production process, economic agents use tools and objects of labor to produce products, perform work and provide services. Unlike non-current assets, these material resources are mainly used in full during one cycle. Their value is entirely transferred to goods (works or services).

Material resources are objects of labor that are used in production, divided into basic and auxiliary materials, components and semi-finished products, energy and fuel used for technological needs. These values serve as subjects to which human labor is directed, the ultimate goal of which is to manufacture products, perform work and provide various services.

All material resources have a conditional distribution for fuel and energy and raw materials. The first group of values include:

- natural resources (for example, coal);

- Processed fuel (briquettes);

- secondary products (waste, fuel).

The raw material resources include those items of labor that are directly related to the production of various goods. In terms of its functional characteristics, this group is divided into main and auxiliary. Classification is made according to the purpose for which raw materials are used in the production cycle. The main resources are those that are the basis of the output. To the auxiliary - giving the product 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 extractive industries (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 those servicing the technological processes of the enterprise (lubricants).

3. Semi-finished products purchased from third-party organizations, components that have passed a certain degree of processing, which are not finished products, but serve as their material basis (wall panels , etc.).

4. Fuel (gas and coal, wood and peat, oil and gasoline), the use of which serves to satisfy economic and production needs.

5. Packaging materials and packaging necessary 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 on the side.

8. Household supplies and inventory.

9. Overalls and special equipment in the warehouse, as well as in operation.

Material resources for more rational control, accounting and use can be broken down into groups taking into account technical attributes and properties, brands and types, sizes and grades, etc. To implement such a classification, a business entity develops lists of raw materials on homogeneous grounds. Each name of the material has its own nomenclature number, put on all documents that accompany its movement.

The management of material resources is carried out on the basis of an analysis of various indicators characterizing the efficiency of the use of values in production. Its main task is to increase the impact of the inclusion of raw materials in the production process, namely:

- conducting a qualitative process of preparing materials for the technological cycle and replacing them with more efficient analogues;

- integrated consumption of all available resources;

- introduction of low-waste and non-waste technological processes;

- use as a secondary raw material of the production process waste;

- achievement of higher quality of products.