Lot-wise stock in a textile business: following one lot from grey to finished
A lot is the cloth that travels together: bought together, processed together, returned together. Why stock followed lot by lot answers questions an item total never can.
A stock register that says "Cambric 60×60: 8,400 meters" is correct and almost useless. It does not say which 8,400 meters: the 40 takas bought on the 3rd that are still at the dyeing mill, or the 30 takas that came back finished last week, 2% short. In a textile business those are different goods with different costs, and the lot is what tells them apart.
What a lot is
A lot is a quantity of cloth that moves as one: the takas of one purchase, or the takas sent to a mill on one issue. The mill gives it its own number, the mill lot number, and every later paper about that cloth (the receipt, the shortage, the processing bill) refers to it.
Questions only a lot can answer
- How much did this lot lose at the mill? Shortage is a fact about a lot, not about an item.
- What did the finished cloth from this lot cost? Grey rate, mill charge and shortage all belong to it.
- Which lots are still lying at which mill, and since when?
- Was the brokerage on this purchase per lot, and how many lots did it cover?
One lot, followed
| Step | Takas | Meters | What the lot records |
|---|---|---|---|
| Grey bought | 40 | 4,000 | Supplier, bill, taka-wise meters |
| Issued to mill | 40 | 4,000 | Mill, challan, mill lot no |
| Received finished | 40 | 3,880 | Received meters, shortage 120 (3%) |
| Mill bill | Processing charge, GST, TDS, added to the lot's cost |
Read along the row and the lot explains itself: what went in, what came out, what was lost and what it all cost. An item total would show only that 120 meters had disappeared somewhere in the year.
Keeping it lot-wise without extra work
- Give every mill issue its lot number on the day it goes, not when the receipt comes.
- Receive against the issue, not as a fresh entry, so the shortage is worked out on that lot.
- Record cloth that comes back unprocessed as grey, so it is not counted as shortage.
- Look at the pending lots once a week. A lot that has sat at a mill for two months is a question to ask now.
How GintiDesk keeps it
A Mill Issue carries the Mill Lot No, and a Mill Receipt is made by picking the pending lot, so the received meters and the shortage are set against that lot's own issue. The Mill Lot Register lists each lot issued against received, and the Mill Reports show what is still pending at each mill.