What do you understand by content control? Discuss its nature, need, classification and objectives.


Table of Contents Control is a technique of maintaining proper levels of material at minimum cost, through which capital turnover is increased. In fact table of contents control is the control of the physical and financial aspects of the material.

According to Sherlekar and Sherlekar, “Material table control refers to keeping control over the materials in the store.”

According to John Burbidge, “Inventory control is concerned with the control of quantity and monetary values ​​of materials at predetermined levels under safe limits.” Of. Of. According to Gupta, “Material table control is such a method by which proper quantity of material is ensured so that sufficient material is always available for construction works and at the same time there is no unnecessary storage.”

Table of Contents Nature of Inventory Control

(1) By minimizing material losses and maintaining appropriate levels of material at the lowest cost, inventory control reduces costs and increases capital turnover.

(2) Maintaining the desired quantity of materials in harmony with all the objectives by material table control.

(3) It is the physical control of materials. In this, an effort is made to maintain the right variety of the desired ingredients in the desired quantity. This does not create a situation of scarcity or excess.

(4) Table of Contents Control is an important part of production, planning and control.

(5) Materials are maintained at minimum investment cost by material inventory control.

(6) Material inventory control is a management tool by which production can be continued uninterruptedly by maintaining the stock of materials at proper level.

Need for Inventory

Table of contents is needed in industries mainly because of the following reasons (1) Balance in the line of production (2) Timely cost of wasted time, (3) Rotation of capital (4) Employment stability, (5) Seasonal fluctuations and changes (6) Uninterrupted operation of the production process

Classification of Inventory

The items included in the table of materials prepared by the industrial organizations can be classified as follows

(1) Raw Material (2) Semi-Finished Products – This means the goods on which some construction work has been done, but some construction work remains to be done for delivery. .

(3) Finished Product – It is completely manufactured and deliverable and there is no manufacturing process left on it.

(4) Unclassified Materials – Materials which are not classified on the basis of any characteristics are included in this class.

(5) Repetitive Materials – This includes the materials used in regular production, of which adequate stock is maintained.

(6) Non-Repetitive Material – These are purchased only for the fulfillment of specific purposes. They are not kept in regular stock.

(7) Disposal Materials – In this class, the waste products, shavings, peels etc. are included during the production process.

(8) Supplies – Such supplies become office and operational, such as paper, pens, pencils, envelopes, stationery (office supplies) and grinding wheels, oil, diesel, grease, chemicals etc. (Operational Supplies).

(9) Tool – This means various tools used for production work, such as hammer, saw, drill, sawmill, various tools for cutting and molding, etc.

(10) Only the purchased parts are used by purchasing them from the market. Parts that the manufacturer does not make himself directly

Objects of Inventory Control

The main objectives of table of contents control are as follows-

(1) Minimizing the capital invested in materials – Through inventory control, efforts are made to keep such stock of essential materials, so that there is no interruption in the production and sale work and in the stock of materials. Minimum funds should also be appropriated, so that the productivity of capital can increase. In this way, through inventory control, the capital to be invested in the material is minimized.

(2) Minimizing the material cost – Through inventory control, the stock of material mother is kept in proper quantity, due to which the Materials Holding Costs are minimized. Along with this, effective inventory control also makes efficient arrangements for transportation, shipping and receipt of materials at minimum service cost. As a result the overall cost of the material comes down.

(3) Efficient arrangement of material storage – The purpose of inventory control is also to make efficient arrangement of material storage, so that the losses of material wastage, wastage, sporadic theft and obsolescence can be minimized.

(4) Preventing blockage in production – Under material inventory control, thrifty order quantity, safety stock, maximum limit, re-order point are determined after adequate analysis. As a result, the question of blockage in production due to non-availability or shortage of material does not arise.

(5) Providing support in material procurement work – Inventory control also provides support in material procurement work, so that the desired type of material can be purchased at a reasonable price in an economical manner.

(6) Forecasting Material Requirements- The purpose of inventory control is also to forecast material requirements keeping in mind the production planning.

(7) To provide the best service to the customers – Through inventory control, the right kind of material is stored in proper quantity, due to which there is no obstruction in production. Due to the smooth running of production, it is possible to provide the right kind of goods to the customers at the right time at the right price. Thus best services are provided to the customers through inventory control.


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