What are the main contents of low-value consumables?

Low-value consumables generally include: 1 by use. General tools: various tools directly used in the production process. 2. Special tools: refers to various tools specially used for producing various products or only used in a certain process. Such as special molds, electric binding machines for accounting, electric punching machines for plumbers, etc. 3. Replacement equipment: refers to all kinds of equipment that are easily worn, frequently replaced or need to be replaced for the production of different products. 4. Packaging container: refers to all kinds of packaging materials used for internal turnover of enterprises, which are neither rented nor lent.

5. Labor protection articles: refers to helmets, work clothes and various protective articles distributed to workers for labor protection. 6. Management equipment: refers to all kinds of furniture and office supplies used by management departments and managers. Such as desks and chairs, bookshelves, filing cabinets, safes, printers, etc. 7. Other low-value consumables: refer to low-value consumables that do not belong to the above categories.

Low-value consumables generally include: electrical appliances, wood products, glass products, hardware products, textiles, non-motor vehicles and other low-value consumables. Low-value consumables refer to labor materials whose single value is below the prescribed limit or whose service life is less than one year, and can be used many times under the condition of basically maintaining its physical form.

Low-value consumables can be used many times in the production process without changing their physical form, and they need to be maintained when used, and there may be residual value when scrapped. Because of their low value and short service life, their value is spread into the product cost by simple methods.