Materials usages control is the systematic control over the materials at all its stages such as procurement, storage and usage. It is to help in maintaining regular and uninterrupted flow of the materials in the process pipeline of plantation business.

No system of costing can be said to be complete without the proper system of material control. Material control is a system which ensures the provision of the required quantity of materials of the required quality at the required time with the minimum amount of capital investment.

Systematic and effective control over materials helps in maintaining the production schedules, meeting the market demand and avoiding excessive investment in inventories. Uncontrolled use of fertilizer or herbicide impact on operational budget.