inkoopstroomschema

Inkoopstroomschema is a diagrammatic representation of the steps, information flows, and controls involved in an organization’s purchasing activities. It maps the procurement process from the initial need or requisition to the final payment and recording in the accounting system, identifying the sequence of actions, required documents, decision points, and the roles responsible for each step.

Purpose and use

An inkoopstroomschema is used to visualize processes, improve transparency, and support process redesign, training, and internal controls. It helps to identify bottlenecks, ensure proper segregation of duties, and verify that governance policies are followed. The diagram serves as a reference for auditors and staff to understand how procurement decisions are made and how information moves between departments.

Typical content

- Need recognition or requisition

- Requisition approval and budgeting

- Supplier selection or tendering

- Purchase order creation and approval

- Order placement and supplier confirmation

- Receipt of goods or services

- Goods receipt and inventory update

- Invoice receipt and three-way matching (PO, receipt, invoice)

- Payment and reconciliation

- Accounting entries and reporting

Variants and tools

Inkoopstroomschema can be tailored to centralized or decentralized procurement, and to different control environments. Common variants emphasize three-way matching, electronic procurement (e-procurement), and ERP-integrated workflows. The schematic can be drawn with standard flowchart symbols and adapted to reflect organizational policies and compliance requirements.

Benefits and limitations

Benefits include improved clarity, compliance, risk management, and training effectiveness. Limitations involve potential oversimplification of dynamic processes and the need for regular updates as procedures evolve.

See also

Procurement process, Flowchart, Internal control, Supply chain management.