This type of material audit is a practical tool for companies to improve the efficiency of their operations and manage their material flows better. The audit is a systematic evaluation of material flows in production, tracing direct and indirect costs, and identifying areas where improvements could be made. The audit results in a list of measures and calculations illustrating where efficiency gains can lead to cost-savings and increased profitability. The tool is suitable for industrial companies of all sizes. Financial support can be sought to implement the recommendations.