This process flow focuses on the following sub-processes within manufacturing and inventory: bill of materials, standard cost, sales forecasting and purchasing, receiving and inventory locations, material transfer, configure to order (CTO) orders, physical inventory count, inventory reserve calculation, inventory in transit accrual, PPV amortization, and manufacturing overhead variance amortization. This document should be used as a general guide to understand and review this business process. Organizations should customize this tool to ensure that it reflects their business operations and continuously monitor the process to ensure that the steps described are accurate.