A material control system refers to a systematic and scientific method of planning, purchasing, storing, issuing, and accounting for materials in an organization so that the right quality and quantity of materials are available at the right time and place, at the minimum possible cost. Materials often constitute a significant portion of total production cost, especially in manufacturing industries; therefore, effective control over materials is essential for cost reduction, efficiency, and uninterrupted production. The primary objective of a material control system is to avoid wastage, pilferage, overstocking, understocking, and unnecessary capital blockage, while ensuring smooth production operations and proper cost ascertainment. An efficient material control system must satisfy certain requisites to function effectively. First, there should be proper coordination between different departments such as purchasing, stores, production, and accounting. Coordination ensures that material requirements are accurately estimated and supplied without delay. Second, there must be a clear classification and codification of materials. Each item should be assigned a unique code number to avoid confusion, duplication, and errors in identification. This also helps in maintaining accurate records and simplifies communication across departments. Third, standardization of materials is an important requisite. Standardization reduces the variety of materials used, enables bulk purchasing, improves quality consistency, and reduces inventory costs. Fourth, proper purchasing procedures should be followed to ensure that materials are procured at the most economical prices without compromising quality. This involves selecting reliable suppliers, inviting quotations, comparing prices, and negotiating favorable terms. Fifth, there should be efficient storage arrangements with adequate facilities to prevent damage, deterioration, or loss. Proper layout of stores, labeling, bin cards, and preservation methods are essential components of storage control. Another important requisite is the maintenance of accurate records. Up-to-date records of receipts, issues, and balances of materials help in determining stock levels and avoiding shortages or excess stock. Documentation such as purchase requisitions, purchase orders, goods received notes, material requisition notes, and stores ledgers plays a vital role in maintaining accountability and control. Additionally, responsibility for