commercial tenders. Procurement of goods: how to organize an effective supply process for an enterprise or organization Purchasing by commercial organizations

Purchase of goods enterprise or trade organization- the most problematic stage of the supply scheme material resources. In the article about the choice of the optimal scheme for providing an enterprise with material resources, we described our vision of the idea of ​​organizing accounting, the general concept. In order to minimize the costs of storing goods and materials, but at the same time guarantee the availability of materials for the production or trading process, it is necessary to carry out part of the purchases of goods and materials targeted (it is necessary -> bought), and part - to replenish stocks that can be quickly used, reducing dependence on possible delays in deliveries (it is necessary -› we take from the stock in the warehouse -› we buy -› we replenish the stock).

In this process, the weak link is most often the purchase of goods, works, services. Let's talk about the purchase of goods for now, and the purchase of works and services deserves a separate discussion. Sometimes, for objective reasons, goods are purchased with a delay, sometimes the purchase of individual goods becomes impossible (for example, the required product is no longer produced). And for the executors (purchasers) responsible for the procurement, the existence of such reasons becomes an excuse even where procurement problems are caused by completely different, more trivial reasons, for example, ordinary negligence.

Minimizing these risks is an extremely important task.

It is desirable to describe and systematize the process of purchasing goods in detail, simplify and automate if possible, recommend/impose clear rules of the game (regulations) on performers, and organize an effective control scheme. To simplify this task, let's try to highlight the parts of the process of purchasing goods, and consider a simplified procedure for the purchase of goods. Putting things in order sequentially in several separate, albeit interconnected processes, is always easier than taking on everything at once.

GOODS PROCESS DIAGRAM

Most of the actions (stages) that are carried out when purchasing inventory items are of the same type:

• calculation of the need for goods and materials to ensure production process or to carry out some work, for example, to carry out repair work conducted on their own (provision planning);
• planning the total need for the purchase of stocks (goods, raw materials, materials, equipment) for each individual customer (for industrial enterprises more often, subdivisions of the enterprise itself act as customers, but in a broader sense, especially for trading enterprises, the application can be aimed at meeting the needs of external customers - our customers);
• integrated planning of supplies (purchases) for the whole enterprise;
• selection of suppliers, tender procedures;
• supply of goods and materials (registration, control of compliance with the terms of delivery, posting to the account, ...);
• quality control of incoming goods (commission upon acceptance or during additional inspection, testing, certification, which can be carried out both by the enterprise independently and by external certifying organizations).

But even when the purchase of goods itself is completed, this is far from the end of the supply process. After all, it is still necessary to organize the movement of goods to the final recipient (for example, from the warehouse to the storeroom, and from the storeroom to issue to the foreman or foreman who will carry out the work). It would be good at the same time to inform customers about the goods received, to control the efficiency of receipt, delivery, and at the next stages - the efficiency of use.

ORGANIZATION OF THE PROCESS OF PROCUREMENT OF GOODS

Most often, these stages of the procurement process are performed sequentially. But any of them can be rolled back. For example, if there are supply problems, you may need to look for a supplier again. In addition, at any moment something that could not be foreseen, for example, an emergency, may occur. This means that you need to be ready for urgent changes to all plans (provisions, supplies / purchases), urgent selection of a supplier and unscheduled purchases of goods and materials.

Each of these stages is extremely important in the overall scheme and has its own specifics. Each stage should be automated so that the entire procurement process works as a whole.

1. SUPPORT PLANNING

Carry out planning material support enterprises - it means to decide in advance which goods and materials and in what volumes we will need. The best (perhaps even the only) way to carry out planning for the provision of material resources is to think in advance what we will do (manufacture, produce) and what material needs are sufficient for us.

It is the rationing of stocks that allows not only to simplify the process of resource planning for the supply and purchase of goods, but also to provide logical mechanisms for controlling stocks (current stocks - for turnover, emergency stocks - for expediency and availability). The use of rationing in the scheme of providing an enterprise with material resources builds methodological support for planning into the most effective overall process.

In order to fix the existing need for goods and materials, we use "orders" - electronic documents that end users order the goods and materials they need. When placing orders, it is extremely important to decide on, i.e. where we will get the necessary goods and materials. In our practice we use . In addition to the purchase, this is also an address reserve, own production and two types of stocks - current turnover stock and emergency stock. You can find more details on the scheme for planning the need for materials and ordering goods and materials recommended by us in the article.

Separately, it is worth mentioning the most important role of orders in the event that the enterprise maintains an automated record of all ongoing work and is actively used for planning software. It is orders (in which, in addition to materials, works can also be described) in this case play the most important role in planning work and monitoring their implementation. However, planning and accounting for work is a separate huge topic, also partially covered in our articles.

2. SUBMISSION OF PURCHASE BIDS

A significant part of the goods and materials necessary for the enterprise (raw materials or materials for the manufacture of something, for example, for repair work) may not be available, and therefore must be purchased. When planning the need for goods and materials (when placing orders), it is advisable to allocate such materials, indicating the purchase as a source of supply. Such goods and materials (those for which purchase will be the source of security in orders) should then be included in the purchase requisition, for which the purchase will be planned and carried out.

We will consider in detail the advantages of separate processing of orders and applications a little later. Here are some of the benefits:

• undeniable managerial benefits from a clear understanding of why certain purchased goods and materials are required;
• the ability to get away from peak loads during quarterly or monthly procurement planning, tk. the need for purchased materials is determined by the contractors when placing orders, i.e. constantly, not once a period;
• ease of control of the procurement budget in the context of individual customer departments (financial responsibility centers);
• minimization of labor costs for the preparation, verification and approval of purchase requisitions.

The purchase requisition is also extremely important for evaluating the effectiveness of organizing and conducting purchases (comparing the plan and the actual supply). In this case, the control of the implementation of the application can be carried out without difficulties by the customer himself, i.e. department that applied for the purchase of goods and materials. But it is the control of the purchase by the customer / consumer, i.e. the person who depends on the availability of the requested items is often the most efficient. It is only necessary to give this person the opportunity to see procurement problems in a timely manner and evaluate them objectively.

Within organizational structure enterprises, purchase requests are usually submitted by departments that play the role of customers in the procurement process.

3. PLANNING PROCUREMENT AND SUPPLY

Sometimes it is convenient to separate supply planning and goods purchasing planning. For example, under the supply plan, consider the plan in the form of "delivery time + delivery volume", and the procurement plan is convenient to understand the broader essence - the supply plan plus money (the cost of goods and the expected timing of mutual settlements). However, these terms are often used interchangeably.

In any case, purchase requisitions from multiple customer departments often contain the same items. Is customer information necessary for the procurement and delivery of goods? Unless when agreeing on a replacement for possible analogues or when clarifying the properties and characteristics of the goods when selecting a supplier. At all other stages of the procurement of goods, it is only important for the supplier to know what and in what volume is required to be purchased.

When organizing and planning the supply of goods, it is much more convenient and expedient to work not with dozens or hundreds of requests for the purchase of goods from individual customer departments, but with something else, aggregated. For these purposes, it is convenient to use a procurement plan (supply plan). It is the procurement plan (supply plan) that will be this aggregated list of goods and materials that must be purchased by the enterprise or organization as a whole.

The procurement plan for inventory resources is an "instruction for action" for the commercial service of the enterprise responsible for the purchase of inventory. It is also necessary and convenient for monitoring purchases carried out commercial service or individual responsible executors (purchasers), because it is very easy to get statistics on its implementation, to get items that were not purchased or not purchased in full.

The allocation of a procurement plan in the procurement scheme of goods and materials provides many other benefits, for example, the ability to organize automatic control over the posting of items not declared for purchase, i.e. to prevent "self-activity" of suppliers during purchases, when they buy "not quite" what they need (or not at all), or when the purchase of goods is carried out in an overestimated volume.

4. SELECTION OF SUPPLIERS AND CONCLUSION OF SUPPLY CONTRACTS

Regardless of who is responsible for selecting a supplier, whether it is the procurement economist himself or a representative of a separate unit or organization responsible for conducting a procurement tender, it is extremely important to control the timing of the selection of suppliers.

The lack of control over the timing of the selection of suppliers can lead to the fact that the justification for the delay in the supply of goods and materials will be constantly written off precisely as problems in finding a supplier. Therefore, it is desirable to have clear and effective mechanisms analysis of delays in the selection of suppliers.

In practice, we use a graphical version of the analytics, which seems to be quite convenient and the most visual - a graph that simultaneously displays the number of positions for which we expect to receive decisions on selected suppliers, as well as the number of positions for which we actually have such decisions.

5. SUPPLY OF GOODS (DELIVERY, UNLOADING, ACCEPTANCE, REGISTRATION)

Efficient organization of deliveries is a topic for a separate discussion. The process of supplying goods (raw materials, equipment, materials) is multi-stage in itself, has its own specifics and typical problems that can be distinguished separately for all stages of delivery execution: delivery, acceptance, registration of accepted goods.

For example, during the delivery phase, it is often useful to track the current location of the shipment, especially if it is passing customs clearance. This can help with organizing the acceptance of goods if warehouses do not work around the clock.

Registration of purchased goods is also, at first glance, a fairly simple operation. And if you try to ensure the possibility of processing the delivery as soon as possible, and at the same time achieve maximum control over the delivery (compliance of the brought goods and materials with the necessary ones, the correctness of the preparation accompanying documents etc.)?

It is important that the trucks do not stand unloading for days, and the documents for the transfer of goods and materials are not prepared for hours. That is why we recommend that you "prepare" the delivery in advance, describing it at the stage of agreeing the delivery with the supplier. This allows, for example, to check in advance the compliance of the ongoing delivery with the delivery plan, to minimize the time for processing the receipt of goods when they are directly accepted.

6. QUALITY CONTROL OF PURCHASED goods and materials

Many groups of goods are not accounted for without quality control. For example, for industrial enterprises, such goods and materials may include most types of raw materials (ore, chemicals), electrodes, bearings, valves.

For some types of goods and materials, quality control is carried out directly at the time of acceptance (unloading), and sometimes requires a series of analyzes and measurements, which requires additional time. In addition, such quality control can be carried out either by a special internal division of the enterprise that has a license (for example, a laboratory of the technical control department), or maybe by an external organization.

Like all other stages, the stage of quality control (certification) requires control. Otherwise, critically needed materials for production can lie in the warehouse for weeks, unavailable for distribution due to incomplete quality control.

If you aim at total control of stocks, try to have information at any time on why and why any goods and materials are in stock, then the organization of accounting for goods and materials and the time of quality control becomes an obligatory part of the general scheme for accounting for goods and materials at the enterprise.

In addition to the advantages described, at the stage of quality control, with a thorough methodical study of the process scheme, it is possible to greatly simplify the activation of the identified quality problems.

7. DISTRIBUTION OF INCOME

Do we always buy the quantity of goods and materials that is required? Not always. Is one type of inventory always purchased for one internal customer? No, not always either. There may well be a situation where several units need a hammer or goggles at the same time. A situation similar to the above example can be with raw materials, and with equipment, and with materials.

What to do when we bought less than necessary? Who should decide who to give the purchased goods and materials in the first place?

In the automation scheme we use, we give the incomplete deliveries that require distribution to the technical service employees who are responsible for production. It is they, and not the suppliers or the computer (program) who must make the difficult decision about priority provision in difficult situations.

RAPID RESPONSE TO CHANGES IN PURCHASE AND SUPPLY PLANS

It must be remembered that no matter how ideal the planning scheme is, there will always be factors that require an urgent response and unscheduled procurement. For example, emergency situations or mistakes of performers.

The same mistakes of performers, refusal from investment projects or other factors may also lead to reverse changes - a reduction in demand and, as a result, the need for an urgent rejection of goods and materials declared for purchase, a reduction in the supply plan. Otherwise, we run the risk of buying goods and materials that are no longer required, which will be dead weight in our warehouses.

The presence of situations that cannot be planned does not mean that decisions when agreeing on additional purchase requisitions or adjustments to the supply plan can be applied in such a situation without understanding the consequences.

It is extremely important to have complete information about what led to the need to make changes to the agreed plans and how the decision will affect other factors in the economic life of the enterprise. For example, in terms of the budget, it is required to clearly understand how additional costs will affect the cost of production.

The idea of ​​such analysis and control is set out in the article "Prompt response to deviations from planned budget spending".

So is the process of purchasing goods simple? It all depends on how important it is to manage it effectively! If there is a need or desire to purchase goods with maximum return, the accounting scheme described above and recommendations for its establishment can help you achieve results faster when trying to implement such detailed accounting and control at any enterprise: manufacturing, industrial, commercial.

Control

Rules

Conditions

Features of procurement under 223-FZ is the presence of special rules for procurement certain types legal entities, their rights, duties and responsibilities. Let's figure out which organizations can conduct public procurement under 223-FZ and what features this law establishes.

Who is the customer under 223-FZ

According to 223-FZ, a customer is an organization whose authorized capital, in addition to own funds, there is a state share of 50% or more. The law highlights (part 2 of article 1):

1. State corporations and companies.
2. Public law companies.
3. Subjects of natural monopolies.
4. Organizations that conduct regulated activities in the field of gas, water, heat and electricity, etc.
5. autonomous institutions.
6. Business companies (50% of the capital - the state's share).
7. Subsidiaries (50% of the capital - the share of entities from paragraphs 1-6).
8. Subsidiaries (50% of the capital - the share of entities from paragraph 7).
9. Budget institutions using grants, own funds, attracting subcontractors under executed contracts.
10. State Unitary Enterprises and Municipal Unitary Enterprises, buying at the expense of grants and own funds, when attracting subcontractors under executed contracts, without attracting funds from the relevant budgets budget system. The clause is applied if there is a procurement regulation approved and placed before 01/01/2019.
11. Federal State Unitary Enterprise from the list (Decree of the Government of the Russian Federation No. 2931-r dated December 31, 2016).

Examples of such organizations include:

1. PJSC "Gazprom".
2. OOO Gazprom Invest.
3. JSC EK Lenenergo.
4. SPbGBUK "TsPKiO im. CM. Kirov.

Such organizations have large financial resources due to state support. Through procurement activities, they encourage suppliers to participate in tenders, expand their opportunities, and develop competition. Moreover, they must spend money and meet needs efficiently. But there is a risk that such buyers may abuse their position. That is why a separate law, 223-FZ, has been created for such companies.

A complete list of federal state unitary enterprises that purchase under 223-FZ

Obligations and rights of the customer under 223-FZ

There are features of how purchases are made by the customer under 223-FZ. The main internal document here is the regulation on procurement (parts 2, 3, article 2), which details the procedure and all stages of such activities. The document is published in the EIS within 15 days after approval.

The obligation to purchase part of the products from small and medium-sized businesses remains (clause 2, part 8, article 3). There should be a section on this in the plan.

The law also stipulates the rights of the customer:

1. Demand from the participants that there are no unscrupulous suppliers in the register in accordance with laws No. 223 and No. 44.
2. All documents can be published not only in the EIS, but also on your own website (except for state secrets).
3. It is allowed not to publish information about procedures, the amounts of which are less than 100,000 rubles, and with revenues of more than 5 billion rubles. - less than 500,000 rubles. (part 15, article 4).

Is it possible to complain to the FAS

Suppliers, executive authorities of the constituent entities of the Russian Federation and the Corporation for the Development of Small and Medium Enterprises can apply to the Federal Antimonopoly Service (part 10 of article 3) to file a complaint under 223-FZ against the actions of the customer if:

1. Violated the rules for placing a provision on procurement in the EIS.
2. Suppliers are required to provide documents that are not provided for in the tender documentation.
3. Products are purchased without a valid regulation and without applying the provisions of law no. 44.
4. Unreliable or no information was published in the EIS on the annual volumes of purchases from SMEs.

In general, the algorithm for filing a complaint will be similar to the norms of Law No. 44.

Fines under 223-FZ for customers in 2019

Cases of violations are considered by the FAS (Article 23.83 of the Code of Administrative Offenses of the Russian Federation). The amounts of fines for a particular violation are collected in the table.

Violation of 223-FZ	Amount per official, rub.	Amount per legal entity, rub.	The basis for the Code of Administrative Offenses
The purchase was not made in electronic form when it was supposed to be carried out in electronic	From 10,000 to 30,000	From 100,000 to 300,000	Part 1 Art. 7.32.3
The procurement was not carried out in electronic form, when it should have been carried out in electronic, official who was previously subjected to administrative punishment more than twice	40,000 to 50,000 or suspension from office for a period of six months to one year	—	Part 2 Art. 7.32.3
The purchase was carried out in accordance with 223-FZ, although it had to be carried out in accordance with 44-FZ	From 20,000 to 30,000	From 50,000 to 100,000	Part 3 Art. 7.32.3
Violated the terms of publication of information on procurement	2000 to 5000	From 10,000 to 30,000	Ch. 4 Art. 7.32.3
Procurement information not posted in EIS	From 30,000 to 50,000	From 100,000 to 300,000	Ch. 5 Art. 7.32.3
Violated the deadlines for publishing changes	From 5,000 to 10,000	From 10,000 to 30,000	Ch. 6 Art. 7.32.3
Approved documentation that does not comply with the law	2000 to 3000	From 5,000 to 10,000	Ch. 7 Art. 7.32.3
Rejected the participant, evaluated and considered applications based on requirements and criteria that are not provided by the documentation	2000 to 3000	From 5,000 to 10,000	Ch. 8 Art. 7.32.3
Incorrectly sent information about dishonest participants to the RNP	From 10,000 to 15,000	From 30,000 to 50,000	Art. 19.7.2-1
Did not comply with the instructions of the regulatory authority (FAS)	From 30,000 to 50,000	From 300,000 to 500,000	Ch. 7.2 Art. 19.5

Read more about when they will be fined in the article.

On November 8, 2018, the Federal Antimonopoly Service posted a draft Federal Law on the official website of draft regulations. The project establishes administrative, including for delaying payment. You will find a table of new punishments in the article.

Schematically, the activity of the enterprise consists in the creation and regulation of two flows: the supply of production with resources and the release finished products. A competent organization of procurement within the framework of supply has always been set by regulators (the state or a private investor) as one of the main strategic tasks of an economic entity.

Procurement of private enterprises

It would seem that the organization of purchases at a private sector enterprise is a purely personal matter for each entrepreneur, and state regulation of this issue is not only inappropriate, but often even harmful. After all, many have heard about self-regulatory forces in the economy and about the freedom of entrepreneurial activity.

As a result, some analysts are skeptical about federal law No. 223, which regulates the procurement of goods, works and services by certain types of legal entities.

Federal Law FZ-222

The first article of this law contains a list of economic entities whose activities in such an area as the organization of the purchase of goods and services should be regulated by the norms of FZ-223. This is a rather extensive list, which includes not only enterprises, institutions and organizations with a share state participation in the statutory fund. In some cases, they must also comply with the norms of Federal Law 223 legal entities created exclusively through private investment.

Basic procurement requirements under Federal Law 223:

• the organization of procurement of material resources should be carried out in accordance with the procurement regulations developed at the enterprise;
• mandatory planning of procurement of material resources and control over the execution of approved plans;
• a general strategy for determining how to purchase in a given case.

As can be seen from the above list of requirements, FZ-223 is not aimed at strict regulation of economic and legal relations between market participants, but only obliges them to independently formulate their own procurement policy and strictly follow it when performing such specific procedures as:

• procurement planning;
• supplier selection;
• method of conducting procurement activities (tenders, auctions, request for quotations, work with a single counterparty);
• the procedure for concluding and signing contracts;
• execution of contracts.

Responsibility for non-compliance with the requirements of Federal Law-223 can only be assigned to those business organizations that have not developed and approved their own Procurement Regulations, as well as to those entrepreneurs who do not report in the prescribed form on their supply activities.

The amount of fines depends on the number of days of delay in the submission of reporting information. The maximum fine is 100 thousand rubles.

What purchases are not subject to regulation

Law 223 provides for cases when, when organizing the procurement of material and technical resources, business entities have the right to deviate from the procedures specified by law and conclude transactions, guided by other legislative and regulatory legal acts that are in force on the territory of the Russian Federation:

1. Contractual relations in the sphere of circulation of stock assets ( valuable papers, stocks, bonds, etc.). These transactions are regulated special legislation about the stock market.
2. Participation in purchases that are carried out as part of exchange trading.
3. Conclusion and execution of foreign economic contracts, which are regulated by international law.
4. Supply of material resources as part of the implementation of a military order.
5. Leasing and interbank contracts.

Business entities that intend to procure services or inventory included in the list, or using the tools listed in the list, may not include such prospective contracts in their annual plans, nor report on the results of such procurement activities.

Advantages

The benefits of working as an entrepreneur within the framework of a legislative act regulating procurement activities include:

• opportunity to use unified forms planning and reporting;
• availability of developed standard conditions for all bidders;
• guarantees of observance of the rights and interests of all subjects of procurement activities;
• availability of information about violators of mandatory economic procedures;
• economic mechanisms for bringing violators to justice.

The presence of the required minimum state regulation when carrying out procurement activities, it is an important measure that disciplines all parties to contractual relations and creates a single field for all entrepreneurs in which they can work quickly and efficiently.

Commercial activity in trade is based on procurement work: entrepreneurs on their own cash buy goods, which are then converted into cash with some increment (profit).

Commercial work in trade begins with the purchase of goods for the purpose of their subsequent sale.

The main task of procurement work is the profitable acquisition of goods in order to meet consumer demand. Procurement work is one of the most responsible functions of trade enterprises. Properly organized bulk purchases can reduce the likelihood of commercial risk associated with the lack of sales of goods.

V commercial activities in the course of procurement, the organization determines the need to purchase goods and services, identifies, evaluates and selects specific brands of goods and suppliers.

The purchasing process includes:

Purchase of consumer goods;

Organization of the movement of purchased goods;

Organization of change of ownership and location;

Collection, analysis and transfer of information to various departments of a commercial enterprise (accounting, sales department, transport department).

Procurement work makes it possible to form an optimal assortment of goods of trade enterprises, to influence manufacturers of goods. It is purchases that provide efficient work trading enterprise.

The purchase of goods is the acquisition (purchase) of goods for further intended use.

By its economic nature, purchases are wholesale or small-scale wholesale turnover carried out by trading enterprises (wholesale, retail) or individuals for the purpose of reselling purchased goods.

In conditions market economy procurement work in Russia has changed radically.

Under the administrative-command economy, there was a system of centralized attachment of buyers to suppliers, stock distribution of goods, inequality of economic entities, a complete lack of independence and entrepreneurial spirit of trade workers.

The modern era of free market relations is characterized by:

Plurality of procurement sources (suppliers);

Freedom to choose a partner for the purchase of goods;

Freedom of pricing;

Equality of partners;

Competition between suppliers and buyers;

Initiative, independence and enterprise of a merchant in the purchase of goods.

Rationally organized purchases make it possible to:

To form a competitive assortment of goods of wholesale and retail trade enterprises to meet the needs of target buyers;

To influence the production of goods in accordance with the requirements of consumer demand;

To provide profit to the trading enterprise due to the difference between the prices of purchase and sale.

The purchase and sale of goods, which constitute the content of commercial relations of trade enterprises involved in the supply of goods, are the initial stage in the organization of bringing goods from the sphere of production to the sphere of consumption.

For wholesalers bulk buying and selling is the basis of their business activities. Retailers participating in wholesale trade, make mainly wholesale purchases, which are the most important condition for their main activity - the sale of goods to the population.

Commercial work on wholesale purchases of goods in market conditions is based on the principles of modern marketing. Commercial workers with the help of marketing strategies (policies) receive information and, on its basis, must determine: what to buy; how much to buy; from whom to buy; under what conditions to buy.

Decisions on the first two issues should be made in cooperation with the specialists of the purchasing department and the marketing department (service), and in the absence of marketers in the staff, together with the managers (sellers) of the sales department, warehouse workers.

Deciding who to procure from and under what conditions is the direct responsibility of the person involved in the procurement activity.

Merchants receive information: in which regions the demand for these products (market capacity) is the highest; where the purchase of products and its marketing can bring the greatest profit.

Business firms are driven by results marketing research and build their purchasing policy. They enter into long-term agreements with suppliers of those goods for which demand is expected to increase.

Information from marketing services allows merchants to prepare in advance for changing suppliers of obsolete goods to others who have mastered the production of more modern or fundamentally new goods.

In each specific case, merchants take into account the conditions in which a trading enterprise operates, forecast conditions, information support and other factors.

Work on wholesale purchases of goods includes a complex of interrelated commercial operations. The entire procurement process consists of preliminary, actual procurement and final commercial operations.

Pre-purchase activities include:

Study and forecasting of consumer demand;

Determining the need for goods;

Identification and study of procurement sources, selection of suppliers;

Drawing up orders and orders for the supply of goods;

Development of pre-contractual requirements for suppliers and delivery conditions.

Purchasing operations include:

Conclusion of contracts and one-time transactions for the supply of goods;

Clarification of the expanded range of supplied goods;

Acceptance of goods and their payment to suppliers.

Final procurement operations include:

Operational accounting of the implementation of supply contracts;

Registration and presentation of penalties for violation of supply contracts;

Control over the progress of bulk purchases.

Procurement of goods is impossible without studying and forecasting consumer demand. Collected information about the demand allows you to justify commercial decisions on the purchase of goods.