material

substance that enters and/or leaves a quantity centre

Note 1

Materials can be divided into two categories: —

materials that are intended to become part of products, e.g. raw materials, auxiliary materials, intermediate products;

—

materials that do not become part of products, e.g. cleaning solvents and chemical catalysts, which often are referred to as operating materials.

Note 2

Some types of materials can be classified into either category, depending on their use. Water is one such material. In some cases, water can become part of a product (e.g. bottled water), while in other cases it can be used as an operating material (e.g. water used in an equipment washing process).

Note 3

Energy carriers like fuels or steam can be identified as materials, at the discretion of the organization.

Norm

NEN-EN-ISO 14051:2011 en

Titel

Environmental management - Material flow cost accounting - General framework

Paragraaf

3.10

material

Gerelateerde termen