VDI 3330:2007-06

The purpose of the guideline is to provide instructions for the calculation of the costs of a company's internal material flow (MF). 'Internal' refers to all movements of materials between the incoming goods and dispatch departments of the company, regardless of the number of production plants. The guideline focuses on the material flow costs (MFC) for products and their components. Two approaches for cost registration, analysis and allocation are applied: the factor costs-oriented representation of the product MFC based on the input factors (material, personnel, capital, supplies and services), and the process costs-oriented representation of the product MFC based on the processes (development, acquisition, production, distribution, etc.).