Definicja three-step stock transfer procedure

Co znaczy THREE-STEP STOCK TRANSFER PROCEDURE:

A procedure for transferring stock from one company code to another within a corporate group, consisting of three separate steps.

In cross-company-code stock transfers according to this procedure, the goods issue comprises two steps. The complete stock transfer involves the following steps:

Post goods issue

In the first step of the goods issue, quantities and values are posted.

The quantity is booked out, i.e. it does not then appear as part of the stock of either the procuring company code or the receiving company code. Until the transfer of title, the material belongs to the procuring company code.

Post transfer of title

The second step of the goods issue involves the transfer of title (transfer of ownership), meaning that the value of the goods is transferred from the procuring to the receiving company code.

Post goods receipt

In the third step, the goods receipt is posted in the receiving company code. This involves both quantity and value postings. The quantity is posted to stock in transit, for example, or to "unrestricted" stock. In the receiving company code, postings are made to the special clearing account and a stock or consumption account.