根据DIN V EN V 26385，该术语描述“工作系统中的即用型对象，设备和辅助材料”。工作材料（工具）有助于完成工作任务。诸如叉车之类的工业车辆是有助于改善工作条件的工具。工作材料是资源的子集。

        According to DIN V EN V 26385 this term describes "ready-to-use objects, devices, and ancillary materials in the work system". Working materials (tools) facilitate the fulfilment of working tasks. Industrial trucks such as forklift trucks are tools that contribute considerable to the improvement of working conditions. Working materials are a subset of the resources.