Materials:
Material is the abbreviation of material resources, which includes both material wealth directly provided by nature and labor products obtained through human labor; It includes both the means of subsistence that can directly meet people's needs and the means of production that can indirectly meet people's needs.
Broadly speaking, it includes both living resources that can directly meet people's needs and production resources that can indirectly meet people's needs.
Narrow sense: in enterprise production, materials refer to various means of production of commodities consumed in the process of commodity production.
Type: The materials needed by enterprises can be divided into many types according to their needs.