This paper presents the Perpetual Inventory Control System that is being implemented in the Pottstown Plant of the Spicer Universal Joint Division, Dana Corporation. This Perpetual Inventory System began in February, 1971, and the writer became responsible for the system in October, 1973. The writer has responsibility for the productive part quantity inventory control function in the Pottstown Plant and does give direction to the efforts of two management employees and one office unit employee. The writer does not have direct control of, or responsibility for, purchasing, scheduling, production control, and receiving. His responsibility in these areas is that of advisor and as monitor of potential trouble spots.The writer hesitates to call this inventory control effort a project since a project is viewed as having a definite beginning and a definite end. The environment in which this inventory system must operate is dynamic and requires the inventory control system to change to meet the changing needs of this environment, thus the system cannot end.This dynamic environment also causes planning and implementation of the inventory plan as the needs of the environment change. The inventory control effort is not out of the planning stage since planning and implementation are ongoing phases of the inventory control system.This inventory control effort is considered a part of the writer's job. The preparation of this paper may also be considered a part of the job since he is involved with Dana's training program.