There are usually two methods for disposing of surplus material already charged to a job in work-in process.
- they should be returned to the store,
- such material can be transferred to the other job where it is required.
As a policy, as for as possible, the material should be issued strictly according to requirements and such situation of being surplus in material should be avoided. But sometimes it becomes inevitable. Hence, whatever material is found in surplus, it is desirable to dispose of it in either of the following manners :
(a) Return to Stores : If material is returned to store, a material return note should be prepared. This form will be initially filled by the supervisor of the job on which the material has been found surplus. The note is then sent to the storekeeper who will make the necessary entries in the bin card and sign the note in token of having received the materials. Then this note will be sent to the store ledger clerk.
(b) Transferred to the other Job: In this case the materials which are not necessary in this particular Job, can be used to another Job where it is necessary. In that case, material need not be transferred to store but the issue should be assigned to the second job where it is applied.
