Valves Instruments Plus Ltd. (VIP) is a wholesaler of engineering supplies stocking a wide range of valves and ancillary products and selling primarily to the construction sector. The company was founded in 1985 and it is situated just outside the Manchester city centre boundaries. Its customers throughout the UK range from small to medium size companies to government funded bodies, universities and major engineering contractors. The company sells an extensive range of stock items which are primarily stored in the warehouse ready for dispatch; it also accepts ‘special’ orders which often involve highly complex equipment sourced from various suppliers. The company’s supply base is quite vast, given the wide range of items available in its catalogue. Currently, supplies are primarily sourced from within the UK; however, increasing numbers of items are sourced from Italy and Asia. This is more efficient from an economic stand point, but the lead times can exceed in some cases 20 weeks rendering an effective forecasting and stock control strategy an immediate necessity.