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  Stores Issue Procedure

Introduction to Stores issue procedure cost audit program

The Cost Auditor will see, inter alia:

(a) That extraction of the materials from stores to production shop is scientific or covered by authorised schedule and allows receipts to be situated;

 

(b) That there is no opportunity of loss or pilferage of stock lying in the production sections;

 

(c) That extra materials and scraps arising in production shops are returned to stores correctly with no delay for that essential credit is given to unit cost of production. If transferred to another job, proper transfer voucher has been ready and copies sent to the accounts, stores, etc.

 

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