Why This Course Inventory is often referred to as the graveyard of business because over investment in stock is a frequent cause of business failure. Many business costs, such as:
A storeman’s wages
Storage costs
Insurance of the stock
Interest on borrowed money, are directly related to investment in inventory.
It is important to control stock and inventory.
Enough to keep work flowing efficiently
Not too much so that money spent on the stock lies idle while it is not used.
Spare Part Stock Control 
