Material handling allows  develop logical mathematical thinking about: constructing  the concept of number; set sequences so  ascending and descending in numbering; establish the relationship of the law of change of the Decimal Numbering System; demonstrate the composition and decomposition of quantities; sort out  basic operations and explain their properties (addition, subtraction, multiplication and division); solve fraction, percent, square root, empowerment problems; management of units of length and weight; estimates and calculation in perimeter, area and volume.