| |
Figure 4-3.—Auditing the Stock Record.
should carefully consider the following possi-
bilities.
Are orders being placed too frequently and
for quantities that are too small? Have
unnecessary orders been placed?
Is the store out of any item of stock?
Is there too much stock of any individual
item on hand?
Are there any unauthorized items on
board?
Is the markup too high to effect stock
movement?
Are seasonal item considerations
made and used?
Are the stock record cards
alphabetically by category?
wisely
filed
In summary, you, as a ship’s store manager,
Are there too many competing items?
must skillfully use the inventory control records
4-12
|
