In hotels or Food service industrials they make efforts on cost control. In the modern time how to control costs of food materials are perceived to be important even if there are many ways of cost control. Ideas that the cost of food material should be accounted have been change to that the cost of food material should be controlled. change of thought and the spread-over of computer give us the means of effective cost control over the processes of buying, controling, selling food materials. Even if stocked in good places, the food materials are changing in quality from the first time they are stocked. the storage control give us the least loss of this damages and make us to provide customers progressive food services in quality rather than the past. we can make plans to save costs corresponding to take various way of buying suitable to various situation.