•Invariably, a large number of unnecessary items in inventory can be traced to different and misleading nomenclature, faulty numbering and use of trade or brand names to describe the same items.
•It is useful to classify the materials in relation to their basic characteristics thereby bringing together all closely similar materials and parts together irrespective of their functions.
•A standard numerical coding is used for the purpose of purchase, stores and issue thus resulting in reduction of long, and ambiguous descriptions.
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