Jumping into the “Wayback Machine”… Where I used to work, we kept consumables in stock.
- Part Number assigned to each consumable (this included Toilet Paper, Copy Machine Paper, Paper Towels, small tools, Pencils, paper, etc.
- each consumable was assigned to a special consumable Part Class.
- each consumable had a min/max setting which caused MRP to make suggestions to buy when needed.
- Purchasing acquired new parts
- receiving received them to “stock”… the value charged to the Expense account in the part class. The owning “department” was the stockroom… in other words, the stockroom was charged for the expense.
- when the inventory was issued (via misc issues), this reduced the qty on hand. Credit the Expense account for the STOCK department… Debit the Expense account for the consuming department.
Note that making parts non-stock does NOT resolve this… neither does making it “non-qty bearing”. - During Physical inventory, we DID validate the quantities… any adjustments went against the stock room expense account.
But after we started the above procedure, we never ran out of toilet paper again.