Material Control and its Requirements


“ ‘Material Control’ may be defined as the regulation of the procedures for requisitioning, buying, receiving, storing, handling and usage of materials”.


The main requirements of a system of material control are:

  • Planning and fixation of definite responsibility for each function of material.
  • Co-ordination between departments responsible for requisitioning, purchasing, receiving, inspecting, storing and utilizing the materials,
  • Centralization on purchases.
  • Use of material purchase budget and material requirement budget.
  • Use of standard and uniform forms, and
  • Proper system of stock control.


For proper application of the material control the following steps are necessary.

  1. Purchasing of materials
  2. Receiving and inspecting of materials
  3. Storing of materials
  4. Pricing material Issues
  5. Accounting materials losses.
  6. Keeping physical and perpetual inventory


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