Classification of railway materials The materials used by railway transportation enterprises are of various varieties, large quantities and different uses.
In order to strengthen material management and correctly organize material accounting, it must be classified according to different situations.
1. According to different uses in transportation and production:
(1) General materials, which refer to the materials that are normally used for transportation and production, except for railway upper building materials, rolling stock accessories, fuel and low-value consumables;
(2) Construction materials for the upper part of the railway, refer to the materials specially used by the public works department to repair the railway, such as steel rails, sleepers, turnouts, connecting accessories and track values, etc.;
(3) Locomotive and rolling stock accessories, refer to the accessories specially used for repairing locomotives and passenger and freight vehicles, such as axle boxes, crankshafts, springs and various components of rolling stock;
(4) Fuels refer to locomotive fuels and other fuels, such as coal for steam locomotives, diesel for diesel locomotives, and other fuels for production and living.
2. According to the performance and technical characteristics of materials, railway materials are divided into 100 categories, and the number of categories is 00-99. Each category is divided into several subcategories, and each subcategory includes several product names and specifications. different materials. In order to ensure the consistency of material names and specifications, to avoid confusion of similar materials, and to facilitate the management and accounting of materials, railway transportation enterprises stipulate a uniform and fixed number for each material. Each number consists of five digits and is divided into three sections. 1.: The digit represents the major category, the third digit represents the small category. The fourth and fifth digits represent the sequence number of the material with the specific name and specification.
3. According to the material turnover process, it is divided into inventory materials, in-transit materials and outsourced processing materials.
(1) Materials for operating capital reserve consisting of capital funds and other funds;
(2) Specially-approved reserve materials refer to the stockpiles that are reserved with special-approved reserve funds allocated by the state and superiors, do not participate in daily production, operate turnover, and are designated for special purposes;
(3) Other materials that have special fund sources and reserves;