The workers in a department draw large quantities of material at a time and on completion of a job the departmental supervisor informs the costing department , the materials used for the job . Very often , the supervisors of the production departments also purchase materials required for a job directly from the suppliers . A review of the stores and material control procedures revealed that proper planning has not gone into the purchase , storage , issue , replenishment and control of materials . Extracts from the...











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