Materials control can be defined as a systematic control over purchasing, storing and consumption of materials. Materials control helps to maintain a regular and timely supply of materials by avoiding over and under-stocking. Materials control ensures that the right quality and quantity of materials is available to the company at the right time. Materials control helps to reduce the losses and wastage of materials by maintaining their efficient purchase, storage and use or consumption in the factory. The importance of materials control lies in its role in reducing the cost of production and increasing the profitability of the company.