Material controls basically aims at efficient purchase, storage and consumption of materials. The following are the major objectives of materials control.
1. To ensure better quality of materials at right quantity at right time for efficient and uninterrupted production of output.
2. To maintain the cost of materials at the minimum level. 3. To purchase materials at a reasonable price.
4. To minimize the handling cost and time in storing and using the materials
5. To provide information to the management about raw materials, their costs and availability.
6. To protect materials against loss by fire, theft and leakage
7. To avoid obsolescence of materials by adopting an appropriate method of materials issue