If an enterprise want to business effectively, they have to focus on many groups of factors. The first important group is inputs. In which material is the most noticeable factor because the input material is a direct factor which creat the physical of products. Lack of raw materials, the manufacturing process will be interrupted or are not carried out. By studying the status of materials management at Song Cau Tea Company, articles have introduced a number of measures such as: Improving the management of raw materials, the provision for impairment of inventories... to improve the management of materials in the company.