Definicja owner (SCM-ECT-LIM)

Business partner who has legal ownership of a stock.

The business partner can transfer this stock to another business partner , without transferring ownership, for the purposes of storage, administration, or further processing. This switch of the actual authority over the stock means that the custodian of the stock changes.

You should not confuse the owner of the stock with its custodian.

Consignment processing: A customer has received goods from a vendor as consignment stock and places them into storage, meaning that the customer becomes the custodian. The vendor remains owner of the goods until the customer removes them from the consignment stock. This withdrawal constitutes the time when ownership of the goods switches.