To organize his tools and machinery, different ways can be chosen. These different systems and methods have advantages and disadvantages in daily use, which we present below. At the beginning of the discussion we present a very interesting quote from the "Grundlagen der Fabrikorganisation (foundations of factory organization)" by Dr. Ing. Ewald Sachsenberg from 1917.
"The simple management of the storage by very reliable people without further control is not enough, since in case of misuse in the choice of the staff, again and again very significant embezzlement will occur. The warehouse must be operated exactly like a non-company trading business. That is, each issue is to be booked, and each return must be paid. The payment is not done here by money, but in the form of evidence papers. For control, the bookkeeping of the storage is best kept not in this, but in a third place, in card form."
The quote makes it clear that the importance of the machine and tool store was recognized early on and the need to control it was known. In order to do justice to the meaning, one can use different methods. They all more or less successfully aim to keep track of their machines, tools and equipment. These resources are an integral part of the working capital.