The case describes the processing of materials in a large vertically integrated textile mill. The company does not have a centralized planning and control section. Very often orders from the merchants and distributors cannot be filled immediately. The management is considering ways and means to cut down large process? inventories into a few sections and delays in filling orders. The chief executive has proposed the introduction of a centralized planning and control bureau. The case provides an opportunity to weigh the merits and demerits of centralized planning in a group of textile mills.