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The cost of raw materials is naturally a significant part of the selling price of Marks & Spencer garments, and cost increases over the past few years have made it increasingly necessary for methods of material control and utilisation to be improved. M & S textile technologists work closely with suppliers, and production engineers have developed work study type techniques to improve methods of utilising material. Behind this policy is M & S's consistent belief that good human relations is essential in achieving a high level of effectiveness from employees. This is a summary of a paper read by C.H. Walter at the senior management conference of the Institute of Work Study Practitioners.

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