The Basic Material Handling Principles of Cost Accouting

The basic material handling principles remain same for all types of organization. But its practices differs from industry to industry which are the following:

Elimination of unnecessary movement:

Least handling is the best handling. Unnecessary movement of materials should be avoided which results in economy in cost and increases productivity.

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Scientific lay out:

Scientific lay out of the factory and plant should be made. So there will be minimum possible movement of materials at least cost.

Determination of standardized equipments:

Standard methods and equipments of material handling should be determined as it results in better utilization of handling equipments, continuous flow of materials will be possible.


Re-loading is avoided:

Re-loading of material is avoided by lying down a scientific lay out of the factory and plant.

Proper arrangement:

Materials should be arranged and stored in a proper manner, so that may easily be located and transported to the production department. Bulky & heavy materials should be stored near the factory.

Flexibility of equipments:


Material handling equipments should be selected in such a manner so as to afford maximum flexibility.

Capacity of the equipments:

The capacity of the material handling equipment should be carefully examined. Over loading results in accidental loss, hazards and more repair & maintenance expenses.

Economical use of manual labor:

Some material handling operations may not be repetitive in nature. In such cases, use of equipment may be costlier than manual material handling. It is there fore economical to use manual labor for short and irregular movement.

Loading and unloading:

Science major portion of material handling consists of loading and unloading activity, due and proper attention must be given to it. Economical loading and unloading material must be done by mechanical devices.

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