By the concept of material resources we generally mean raw materials, materials, fuels, energy, cooperative products, etc. from which the ready-to-use products are prepared through the transformation process. To this group of elementary production factors, we also refer to materials that do not enter into the articles of manufacture but are used in the production process.
Specialization of managerial personnel in accordance with the division of labor in management, accompanying the general division of labor, is the next stage in the evolution of managerial thought. Two methodologies are leading in this regard.