Raw materials are in the marketing and management materials, which represent the basis for the production of finished products in the production of an enterprise.

Financial accounting

In the financial accounting (FIBU) at the beginning of and inventory results at raw materials on the inventory account of the same name are seized, while the purchase and/or the consumption of raw materials as well as the balance of the inventory account of "raw materials" on the expenses account "expenditures for raw materials" are booked, which is locked even again in the context of the end-of-year procedure on the GuV account.

Procurement

Raw materials are procured by the purchase department. This determines a need at raw materials on the basis from production plans or production plans, or however from technique departments purchase order requests with specifications will hand over to the purchase department. On the basis the delivery times and the consumption of the materials order times and order quantities are determined if necessary. For the procurement there are e.g. different procedures like the Just in time procedures or the procurement on storekeeping.

Storage

The storage of raw materials depends on the kind of the raw material and the procurement procedure. Thus with the Just in Timeprinciple almost one does not store, since the materials are delivered supplementing in such a way, as they are also processed. With the storage of food the attention of minimum durability and temperature is very important.

Different Lagerarten:

• modern automatic warehouses work fully automatic and computer-controlled.
• one differentiates classical camps in fixed place systems and chaotic storekeeping.

Articles in category "Raw material (marketing and management)"

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