Raw materials: refers to the processing can constitute the main entity of the product of a variety of raw materials, materials and does not constitute the main entity of the product, but to help the formation of the product of a variety of auxiliary materials. For production-oriented enterprises raw materials refers to the production process, the raw materials invested in the direct generation of products, it is through a series of casting, processing, assembly, etc., until the production of finished products, in the process, it exists in the physical state, known as workpieces, semi-finished products, etc..
Relative to the above description, auxiliary raw materials, usually refers to: auxiliary materials, spare parts for repairs, paints, packaging materials, fuels, and other indirect materials used for product generation.