Example and trade-offs
For example, a cheap batch of material arrives after the scheduled production start. A lower purchase price does not eliminate the stoppage; when comparing options, assess timing, suitability and the consequences of delay separately. Another supplier with a higher price is not automatically better: the terms must be comparable and the promises verifiable.
Connection with finance
A common error is to optimize only the unit price without considering storage, preparation, defects and tied-up capital. Procurement and supply connects the physical plan with the financial plan: an advance, receipt of goods and final payment may occur on different dates. In financial-statement analysis, it helps explain movements in inventory and cash, but it does not replace asset-recognition rules or professional contract review. For more detail: [educational analysis](/guides/business-model-drivers/).
Sources and limits of review
Basis: **gl-mit-procurement**, **gl-mit-eoq**. The Russian term denotes a management function, not a separate mandatory IFRS line item. The example is editorial; the terms of a specific contract and its accounting treatment must be checked separately.