They complete in another manufacturing unit but can be ultimately use when they become the
part of finish good.
Characteristics Manufacturing Materials
They do not change the form
They important part of another finish goods
The brand is not so important
Purchase in large quantity.
Yarn, Semiconductor, tires, zipper etc
An organization’s major expensive, long-lived equipments (fixed Assets) is called installation.
Need large commitment to buy
Top management involve to purchase
Available at special places
Training needed to use it.
Large Generator used in a Dam, Large printing press, Long live Asset (depreciable Asset) such
The accessory equipments are those industrial products, which are bought by the organization or
individual to support the real business operations, they may be revenue nature, or capital nature.
They do not become the integral part of the organization finish goods but used in the
organization operation and these very helpful in this respect.
The do not impact the organizations seals of operation.
They have short time than installations but longer life them operating supplies.
Typewriter, Table, Chairs, Computer etc
Supplies & Services
Operating supplies are those products, which are essential for normal business operation. They
do not become part of the finish goods. But they just facilitate the business operation.
Oil, Coal, Fuel, Stationary, Cleaning material etc
Industrial Services include maintenance and repair services and industrial advisory services, they
are usually supplied under contract.
Computer repairing, management consulting, advertising etc