部分物流费用。它们包括公司内部物料流的成本，例如运输原辅材料，消耗品以及工具，半成品和成品的成本。实际上，目标是将材料成本分配给发生部门。

       Part of the logistics cost. They comprise the costs for the company-internal material flow, e.g. for transporting raw and ancillary materials, consumables as well as for tools, semi-finished, and finished products. In practice the aim is the allocation of the material cost to the causing department.