 Purpose The purpose of this study is to explore the implication of discrete Economic order Quantity (EOQ) and Recorder point on the optimization of resources in Nigeria manufacturing companies.  Conclusion It is concluded that total cost of inventory is greatly reduced by the application of exponential smoothing method of EOQ and hence the essence of the method and the usefulness of this study.

Keywords : Inventory, Economic Order Quantity, Q/R Operating System, Flour, Ordering Cost, Carrying Cost.