materials control is accomplished through functional organization, assignment of responsibility, and documentary evidence. It begins with the approval of sale and pro duction budgets and with the completion of product that are ready for sale and shipment or warehouse stock or to customerS. Two levels of inventory control Exist : unit control And dollar control. purchasing and production managers are interested primarily in unit control ; they think, order, and requisition in terms of units instead of dollars. Executive management is interested primarily in the financial control of inventories. These executives think in terms of an Adequate return on capital employed-dollars invested in inventory must be utilized efficiently and effectively. Inventory control is operating successfully when increases or decreases in inventory follow a predetermined and predictable pattern closely linked to sales and production schedules.