The concept matrix is a result of a systematic literature review of cost drivers of manufacturing and material costs following an established approach in the literature. The concept matrix lists relevant approaches for systematizing manufacturing and material costs. According to this matrix, the relevant approaches identified in the literature are summarized according to the objective and the cost drivers stated in the papers. To systematize the identified cost drivers at the different levels, a numbering system is used. Following the applied cyclical literature review approach, the concept matrix is successively enhanced by further cost driver levels. The origin of the concept matrix is formed by manufacturing and material costs.