Formula and calculation
A material-resource requirement for incoming deliveries is the external replenishment needed for a selected period after available balances and other sources covering consumption have been considered. In a simple model: incoming deliveries = consumption + target closing inventory − usable opening inventory − other receipts. The measure is stated for individual materials in comparable physical units.
If consumption is 100, the target balance is 20, the usable opening inventory is 30 and there are no other receipts, 90 units are required for incoming delivery. A confirmed external delivery of 40 within that amount leaves 50 units for additional provision; it must not be subtracted a second time as another source.
Interpretation and timing
A negative result does not mean negative purchasing: it signals a possible surplus under the stated conditions. Check reservations, quality and whether the balance can be carried forward. The mistake is to look only at the total: a late delivery does not cover early consumption. Therefore, supplement the quantity balance with a calendar and calculate the cost budget separately. Related reading: [working capital](/guides/working-capital/).
Sources and review boundaries
Support: **gl-mit-mrp**. The Russian term denotes a management function, not a separate mandatory IFRS line item. The example is editorial; the requirements of a specific contract and accounting treatment must be checked separately.