Material procurement includes three aspects, 1. Calculate the actual cost of material procurement. Loan settlement, 3. Acceptance and warehousing of materials, and 1. Calculate the actual cost of material purchase, including purchase price and purchase cost. Purchase price: the amount paid according to the invoice price when the enterprise purchases materials. Purchasing expenses refer to various expenses paid by enterprises in the process of purchasing materials, including transportation expenses, loading and unloading expenses, packaging expenses, insurance fees and finishing expenses before warehousing. (Transportation and miscellaneous fees: including transportation fees, loading and unloading fees and insurance premiums paid by enterprises in the process of purchasing materials. Reasonable loss in transit: refers to the fixed internal loss of materials in transit. Arrangement preparation fee: refers to the loss caused by arrangement and selection of materials before storage. ) 2. loan settlement. There are many methods, including (1). Cash transaction, (2) bill settlement, (3) credit purchase and so on. 3. Acceptance and warehousing of materials. After the materials purchased by the enterprise are shipped back, they shall be checked and accepted according to the purchase and sale contract signed in advance. If they meet the requirements of the contract, they should be stored in the warehouse. At the same time, the value of storage materials should be determined and reflected on the books. At this point, the procurement of materials has ended.

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