Fig. 31 shows another form for parts. The special feature of this form is the record of values, which is advisable if the records are kept in the cost department. Parts records are more frequently kept in the cost department than material and supplies records.
28. Material Returned to Stock. When a foreman receives an order to manufacture a certain article, or part, he estimates the quantity of material required and draws it from the storeroom. Naturally he does not always estimate the exact quantity; he may run short or have material left when the job is completed.
Fig. 32. Record of Material Returned to Stock
Unless the material can be used immediately on another job, it should be returned to stock, with a report to the stores department. The form for such a report is shown in Fig. 32. An essential feature of this form is the order number for which the material was drawn, this being the production or shop order number.
When the stores clerk receives unused material and this report, he will enter the quantity on the stores record under the head of receipts, and forward the report to the cost department. The cost and value will then be entered and credited on the cost records.
29. Material Transferred. When a foreman has left-over material which can be used on another job, a report is necessary to insure credit to the job for which it was drawn and a charge to the job on which it was used. Fig. 33 is a form for this report. This shows the numbers of the jobs for which the material was drawn and to which the material has been transferred. After entering the correct quantities on his stores record, he sends the report to the cost department. If it is not considered necessary for the stores clerk to make these corrections on his records, the report may be sent to the cost department by the foreman.
Fig. 33. Report of Materials Transferred