Material resources include raw materials and machines, tools, equipment, software, premises, etc. They include both resources that the company already possesses and those that it purchases or leases to carry out the project.
They can be goods that are temporarily made available for the project, which can be used again later, but also consumables that can be used in a given quantity and that have a unit cost.
💡For example, the goods consumed or the raw materials processed will not be available for new use. The investment in these resources must be determined in terms of budget, time, and desired quality.