Brief note on material handling equipments in Cost accounting

The equipments which are used for the material handling purposes are known as material handling equipments. There are two basic types of material handling equipments: Powered and Non-Powered. They can also be classified as fixed path equipments and variable path equipments. Fixed path equipments move in a fixed path such as conveyors, chuted and elevators. Variable path equipments are those equipments which have no restriction in the direction of movement although their size may sometimes be putting restrictions in the direction of movement each type of equipment is useful for specific are as of operation and no equipment can perform all operations of material handling.

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A list of material handling equipment as follows:

  • Hand barrow.
  • Wheel barrow.
  • Sack barrow two wheel truck.
  • Hand rolly.
  • Lift truck.
  • Stillage trucks / Wheeled platform trucks.
  • Hand steeker.
  • Pully blocks.
  • Chutes / Shoots.
  • Roller conveyors etc.
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