The receiving process is a fundamental logistics function responsible for the orderly acceptance of incoming goods. A critical step in this process is to verify that the shipment's contents match what was originally ordered. This is accomplished by comparing the quantities and item descriptions on the supplier's packing list (which accompanies the shipment) against the company's internal purchase order (PO). This verification, often called a two-way match, ensures accuracy in inventory, prevents acceptance of incorrect or incomplete orders, and is a prerequisite for formally accepting the goods into the warehouse management system.

A. determine the inbound shipping carrier: This is a procurement or transportation management decision made before the receiving process begins.

B. match the packing list to the invoice: This is an accounts payable function performed after receiving to verify billing accuracy and authorize payment.

C. determine the amount of material to be purchased: This is an inventory planning or purchasing function that occurs long before goods are shipped or received.

1. Manufacturing Skill Standards Council (MSSC). (2015). MSSC National Skill Standards for Logistics. Critical Work Function: Receiving, Key Activity 2. "Verify materials and quantities received against the purchase order and packing slip."

2. Richards, G. (2017). Warehouse Management: A Complete Guide to Improving Efficiency and Minimizing Costs (3rd ed.). Kogan Page. Chapter 5, "Receiving and put-away," p. 98. The text describes the standard procedure: "The first check is normally against a copy of the purchase order... The checker will then proceed to check the goods against the delivery note/packing list."

3. Bowersox, D. J., Closs, D. J., & Cooper, M. B. (2020). Supply Chain Logistics Management (5th ed.). McGraw-Hill. Chapter 9, "Warehousing," Section: Receiving. This section details the receiving process, which includes "checking the shipment against the purchase order."