Understanding the BUYING Process

This week post is for the Purchasing/Procurement process and the jobs carried out by the Purchasing department. Purchasing department has a vital role to achieve a balance between three crucial factors: Cost, Quality and Time and they need to carefully prioritize them depending on the procurement goal working at all three organizational levels to achieve suitable trade-offs between the factors.

Cost is impacted by economies of scale, Time by Contracts taking place on Plant level and Vendor selection has crucial impact on Quality of ordered material.

A general procurement process, its impact on other processes and all the documents created can be summarized as follows:

  1. When Inventory recognizes the need to procure materials because of low inventory, it sends a purchase requisition document to Purchasing department.
  2. Purchasing department contacts its vendors and requests for their quotation. After receiving the quotation, purchasing department prioritizes the trade-off factors and sends the purchase order to suitable vendor.
  3. When Inventory receives the ordered materials with goods receipt, invoice verification is done using purchase order and order invoice.
  4. After verification, material document is created for received materials, which is sent to Accounting department who makes the payment and creates financial document.

Procurement to Payment Process

Fig:Procurement to Payment Process  (Reference :http://www.ramco.com/resources/business-processes/procure-to-pay.aspx)

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