Meaning and calculation
A procurement plan is a programme for supplying materials and goods to support operations, coordinated by item and timing. It links usage requirements, usable opening inventory, already planned receipts, the target closing inventory and replenishment lead times. A supplier order, arrival of a batch and readiness of material for use are different events.
In the educational scheme, 100 units must be used, usable opening inventory is 30 and target closing inventory is 20. Without other receipts, 90 units must be obtained: 30 + 90 − 100 = 20. If some units have already been ordered, include them within those 90 rather than adding them again.
Timing and cash planning
The period-end result does not guarantee uninterrupted operations. A delivery after the usage date creates a temporary shortage even when the overall balance reconciles. Therefore, lay out the plan by date, taking transport, acceptance and preparation into account. Prepare a separate payment budget: a physical plan does not show when money will leave the business and does not confirm that financing is available.
For more on working capital, see the [educational analysis](/guides/working-capital/).
Sources and scope of review
Basis: **gl-mit-mrp**, **gl-mit-procurement**. The Russian term describes a management function, not a separate mandatory IFRS line item. The example is editorial; the requirements of the specific contract and accounting treatment must be checked separately.