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Very good wording in your mail !!! You open the attachment sent on 8th Dec '13 and see with your keen vision and say whether it is having any OPENING-RECEIPT-ISSUE-CLOSING Balances of Materials or NOT. Usable Stock is meaningless word in Finance, our concern in both usable,non-usable. You refer to the previous month's report and check whether it matches with the current month's FORMAT or NOT. From this report, no inattentive & layman like me can say:
- Are Opening Stocks are in agreement with last closings?
- How much materials was sent from Sonata to Tiska (Receipts)
- How much materials was used in Production from available Stocks?
- How much materials was in Rejected, Unusable status etc.?
If above information are missing in a stock movement report of a month, it will generate no sense for Costing. First assess and understand the impact, then practice lexicography like sent to an employee of Sonata Ltd, attentiveness, concern etc.