Industrial enterprises have a wide variety of materials. In order to facilitate the preparation of plans, purchase orders and strengthen management, China classifies materials as follows:
1) According to the role of materials in production, it can be divided into: main raw materials, auxiliary materials, fuel, power, tools and so on. This classification is mainly used for a variety of materials consumption norms for product costing and reserve funds.
2) According to the natural attributes of materials, they can be divided into: metal materials, non-metal materials, mechanical and electrical products. This classification is mainly used for enterprises to prepare a catalogue of materials supply, which facilitates the procurement and storage of materials.
3) According to the scope of use of materials, it can be divided into: infrastructure materials, production materials, operation and maintenance materials, scientific research materials, technical measures materials, process equipment and non-standard equipment materials. This classification is mainly for the enterprise and the superior department to conduct material accounting and balance according to the direction of use.
4) According to the material management system, it can be divided into: national unified distribution of materials, central part of the distribution of materials, local distribution of materials (the above three categories collectively referred to as "planned distribution of materials"); by the commercial sector, supply and marketing cooperatives and enterprises self-produced and sold materials (Generally known as "unplanned distribution of materials"). This classification is mainly for ordering or purchasing according to different supply channels of materials.
1) According to the role of materials in production, it can be divided into: main raw materials, auxiliary materials, fuel, power, tools and so on. This classification is mainly used for a variety of materials consumption norms for product costing and reserve funds.
2) According to the natural attributes of materials, they can be divided into: metal materials, non-metal materials, mechanical and electrical products. This classification is mainly used for enterprises to prepare a catalogue of materials supply, which facilitates the procurement and storage of materials.
3) According to the scope of use of materials, it can be divided into: infrastructure materials, production materials, operation and maintenance materials, scientific research materials, technical measures materials, process equipment and non-standard equipment materials. This classification is mainly for the enterprise and the superior department to conduct material accounting and balance according to the direction of use.
4) According to the material management system, it can be divided into: national unified distribution of materials, central part of the distribution of materials, local distribution of materials (the above three categories collectively referred to as "planned distribution of materials"); by the commercial sector, supply and marketing cooperatives and enterprises self-produced and sold materials (Generally known as "unplanned distribution of materials"). This classification is mainly for ordering or purchasing according to different supply channels of materials.
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