The purchasing process starts when the material user initiates a request for a material by issuing a material requisition (MR).
A purchase requisition, instead of a MR, is used in some firms.
The product, quantity, and delivery due date are clearly described on the material requisition.
If the requested material is available in the warehouse, the material is issued to the user without going through the purchasing department.
Otherwise, the requisition is assigned to a buyer who is responsible for the material.