purchase control (Accounting for materials and stores )

A huge amount of money is invested in purchasing materials by the organization . So it is importance to give due consideration in materials purchasing . Purchase control refers to the purchase of materials of right quality in right quantity at right price in right time form the right sources of suppliers . Purchase control avoids :
1. unnecessary purchase of materials .
2. Over - stoking of materials by unnecessary purchase.
3. Purchase at unreasonable price .
4. delay in delivery of materials .
5.Purchase of inferior quality of materials.
                                                 
                                                             For effective purchase control , the function of purchasing department should be classified and authority should be delegated to persons so that the  accountability can be established .