Material both raw and consumable used in the course of maintenance when the organisation is satisfied that the material meets the required specification and has appropriate traceability.

Material both raw and consumable used in the course of maintenance when the organisation is satisfied that the material meets the required specification and has appropriate traceability.

They are part of raw materials and consumables used and other expenses in the income statement according to the nature of expenses

the declaration, on a monthly basis, stocks concerning raw materials and consumable goods as well as finished products

the declaration, on a monthly basis, stocks concerning raw materials and consumable goods as well as finished products

Intermediate consumption = Purchases of raw materials and supplies – Changes in stocks of raw materials and supplies + Other purchases and external charges + Other operating costs

They are part of net turnover and raw materials and consumables in the accounts according to the 4th Accounting Directive (78/660).

The platform also comprises storage areas for raw materials and consumables, banking areas (+4°C, -80°C and -150°C), and specific areas for product expedition and raw material reception.

CLIPER Cerâmica has an ongoing concern in the rationalization consumption of raw materials and consumables, energy and water.

It is the sum of labour costs, use of raw materials and consumables including energy costs and payments for operational leasing.

3. (a) The production cost shall be calculated by adding to the purchasing price of the raw materials and consumables the costs directly attributable to the product in question.

(a) The production cost shall be calculated by adding to the purchasing price of the raw materials and consumables the costs directly attributable to the product in question.

Material both raw and consumable used in the course of maintenance when the organisation is satisfied that the material meets the required specification and has appropriate traceability.

Material both raw and consumable used in the course of maintenance when the organisation is satisfied that the material meets the required specification and has appropriate traceability.

Material both raw and consumable used in the course of maintenance when the organisation is satisfied that the material meets the required specification and has appropriate traceability.