ABSTRACT
From the time that a material enters the factory gate, cost is added every time it is handled. Each movement also carries the risk of damaging the material. Material handling is so commonplace that it is frequently overlooked in cost calculations. Everybody knows that shipping should be included as a cost. Material handling and flow should be seen as an internal shipping operation that has an associated monetary value. The cost of material handling, storage, and movement must be added to the final product cost.
