Material requisition form

A material requisition form lists the items to be picked from inventory and used in the production process or in the provision of a service to a customer, usually for a specific job. The form usually has three purposes:

  • To pick items from stock

  • To relieve the inventory records in the amount of the items picked

  • To charge the targeted job for the cost of the items requisitioned

The form can also be used as the basis for the reordering of any inventory items that are not currently in stock.

The information most commonly found on a material requisition form includes:

  • Header section: Job number to be charged

  • Header section: Date of requisition

  • Header section: Date by which inventory is required

  • Main body: Item number or description to be pulled from stock

  • Main body: Unit quantity to be pulled from stock

  • Footer section: Authorization signature line

If the materials are to be delivered to a specific location, there may also be space in the header in which to identify the delivery location.

Unless a service invoice is to be prepared from this document, it usually does not include item costs or prices.

The requesting person retains a copy of the material requisition form, as does the warehouse staff. Another copy accompanies the picked goods to their eventual destination. If items listed on the form are not in stock, another copy may be sent to the purchasing department for ordering purposes.

Auditors may trace the flow of material requisition forms through a company, to see if inventory items are being appropriately used and recorded as mandated by company materials handling procedures. If not, the auditors may conclude that they cannot rely upon certain aspects of a company's control systems as part of their audit activities, and so will bolster other audit activities.

The material requisition form is not used in a computerized production planning environment, where this picking information is instead sent to the warehouse as an electronic message.

Similar Terms

A material requisition form may also be known as a purchase requisition form, though a purchase requisition can be used for all types of purchases, not just those involved in the production process.

Related Courses

Inventory Management