Purchasing process
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Purchasing is the process of ordering and receiving items. The process starts with a 'Demand' or requirement. This is followed by requisition raised by the person / department. This requisition has to be approved by the concerned authority. An RFP or RFQ is then raised (request for proposal or Request for quotation). Prospective sellers send their quotations in response to the RFQ.
Now a quotation analysis is done and the best offer is given the purchase order.
Purchase order is of 4 types - Standard, Planned, Blanket and Contract.
Standard PO is a one time procurement Planned PO is an agreement on a specific item an approximate date Blanket PO is an agreement on specific terms and conditions - date and quantity and amount are not specified
The items are received again on pre-determined terms (checking / inspection)
An invoice is sent by the supplier which is cross-checked with the PO and Document which specifes the goods received
The payment is made and transferred to GL.