Abstract
The objectives of inventory control would be different for commercial and non-commercial organizations. In an R & D organization, which is non-commercial, more stress should be given to efficient service rather than control of costs. The activities of R&D and industrial organizations are different. Hence, the norms for inventory control and materials management would be different. A majority of items in the purchase bill are non-standard and of non-recnrring nature and are not subject to control norms. Control norms for other items have to be designed to cater for special requirements of R&D. The computer can play a very important role in the efficient management and control materials. Computer can not replace manual system but it can be usefully exploited for routine, voluminous data processing and routine computations. The computer can be effectively used for control through exception reports, routine reports, summary reports and enquiry reports. Strict discipline and compliance with norms for programming, data acquisition, coding, cataloguing and documentation is essential for success of computerization programme.