Why this matters
In a management classification, materials and other resources prepared for use in production.
Example
If an enterprise stores steel for its next production batch, it is not yet revenue or finished goods. The plan compares available quantity with the production programme, output and losses. Categories must be stated explicitly because systems differ in how they separate raw materials, components, work in progress and finished goods.
Common mistake
Separate physical presence from suitability: rejected material or material reserved for another order does not automatically cover a new programme. Comparing only the total warehouse amount with the production plan hides differences in grades, sizes and completeness. Start with the item list, not a single monetary total. The Russian title describes a management function, not an independent mandatory IFRS line item; specific accounting rules must be checked separately.