Storage and Use of Materials:
Materials, together with copy of the
receiving report, or forwarded to the storeroom from the receiving or
inspection department.
The storekeeper and assistants are
responsible for safeguarding the materials, which means that materials and
supplies are placed in proper bins or other storage spaces, that they are
kept safely until required in production, and that all materials taken from
the storeroom are properly requisitioned. It is good policy to restrict
admittance to the storeroom to employees of that department only and to have
these employees work behind locked doors, issuing materials through cage
windows.
Since the cost of storing and handling
materials may be a substantial amount, careful designs and arrangement
of storerooms can result in significant cost savings. Materials can be
stored according to:
- The materials account number.
- The frequency of use of the item.
- The factory area where the item is used.
- The nature, size, and shape of the item.
In practice, no single base is likely to be
suitable, but the size and shape of materials usually dictate the basic
storeroom arrangement variations can then be introduced, such as placing
most frequently used items nearest the point of issue and locating materials
used primarily in one factory area nearest that area.
Bin cards or stock cards
are effective ready references that may be attached to storage bins,
shelves, racks, or other containers. Bin cards usually show quantities of
each type of materials received, issued, and on hand. They are not a part of
the accounting records as such, but they show the quantities on hand in the
storeroom at all times and should agree with the quantities on the materials
ledger cards in the accounting department.
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