Materialintensität (EN)

Materialintensität

Material intensity is a key figure that represents the ratio of material costs to revenue and evaluates material consumption in relation to revenue. It shows how high the proportion of material costs is in the total costs and serves as an indicator for the efficiency of material usage. Unlike the contribution margin, material intensity only refers to a partial aspect of the cost structure.

Calculation

flowchart TD   A[Material costs] --> D[Material intensity]   B[Revenue] --> D   D --> E{Formula}   E --> F[Material costs / Revenue]   F --> G[Result in %] 

In Context

• Typically used together with key figures such as labor cost intensity and capital intensity
• Related to: Material costs, Revenue, Cost structure, Contribution margin
• Example use: Comparison of material intensity between different production sites to optimize the procurement strategy