Depending on the size and scope of the purchasing organization, numerous decision-makers from different departments may be involved in the three-way matching process. These department may include: Purchasing/procurement: This department's stakeholder is responsible for sourcing and buying goods and services on the company's behalf, whether they're raw materials for construction or manufacturing projects, office supplies or cloud-based software licenses. Receiving/inventory: Employees who work at the company's receiving dock, where orders are delivered, are responsible for tracking the receipt of a purchase and ensuring that it is stored and inventoried (if appropriate) until needed. Finance: The AP team is responsible for paying supplier invoices, but only after matching them against their purchase orders and delivery receipts. Supplier/vendor: The vendor's role is to fulfill the PO, verifying that the correct quantity is delivered at the agreed-on price and at the quality expected.