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  1. The supplier does not have the stock now = sends it later with another purchase order to you
  2. The price on the supplier invoice is not the same as the purchase order and this is not discovered until after the stock has been received

For landed cost variations to expected landed cost prices - see Landed Costing

Stock does not arrive

If a stock item does not arrive on a purchase order - count the received qty as zero = the purchase order will then be processed normally.  The invoice will match up with the shipment

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