Cinematographer
Purchase Orders brauche ich für Equipment-Mieten und Spezial-Anfragen. Wenn ich bestimmte Objektive oder Zubehör benötige, muss das über ein PO laufen, damit die Produktion es bezahlen kann.
Formal document issued by a production company authorizing the purchase of goods or services from a vendor – creates a legal contract specifying items, quantities, prices, and delivery terms, essential for budget tracking, accounting compliance, and vendor payment processing.
What is a Purchase Order?
A Purchase Order (PO) is a formal order document issued by a production company to a vendor. It authorizes the purchase of goods or services and creates a legal contract between both parties.
Basic Principle
| Aspect | Description |
|---|---|
| Type | Formal Document |
| Purpose | Purchase Authorization |
| Legal | Binding Contract |
| Tracking | Budget Control |
PO Contents
| Element | Description |
|---|---|
| PO Number | Unique ID |
| Vendor | Supplier |
| Items | Goods/Services |
| Amount | Cost |
Standard Fields
| Field | Information |
|---|---|
| Date | Date of Issue |
| Delivery Date | When Needed |
| Delivery Address | Where To |
| Payment Terms | Net 30, etc. |
PO Process
| Step | Description |
|---|---|
| 1. Request | Department reports need |
| 2. Approval | UPM/Producer approves |
| 3. Issuance | PO is created |
| 4. Delivery | Goods/Service received |
| 5. Payment | After invoice |
Approval Hierarchy
| Amount | Approved By |
|---|---|
| < €500 | Department Head |
| €500-5,000 | UPM |
| > €5,000 | Producer |
| Major | Studio/Financier |
PO vs. Petty Cash
| Aspect | PO | Petty Cash |
|---|---|---|
| Amount | Larger | Small |
| Formality | High | Low |
| Tracking | Documented | Receipts |
| Usage | Planned | Ad-hoc |
Typical PO Categories
| Category | Examples |
|---|---|
| Equipment | Camera, Lighting |
| Materials | Set construction, Props |
| Services | Catering, Transport |
| Rentals | Vehicles, Locations |
Vendor Relationship
| Aspect | Significance |
|---|---|
| Contract | PO is the contract |
| Price Lock | Fixes costs |
| Delivery Date | Binding |
| Returns | Regulated |
Budget Integration
| Function | Description |
|---|---|
| Account Codes | Assignment to budget line items |
| Committed Costs | Booked in advance |
| Actual Costs | After delivery |
| Variance | Discrepancies |
Accounting Workflow
| Phase | Action |
|---|---|
| Commitment | PO created |
| Receipt | Delivery confirmed |
| Invoice | Invoice received |
| Payment | Payment executed |
Blanket PO
| Aspect | Description |
|---|---|
| Definition | Master order |
| Usage | Recurring purchases |
| Limit | Maximum amount |
| Term | For production duration |
Change Orders
| Situation | Process |
|---|---|
| More needed | Amendment |
| Less | Reduction |
| Cancellation | Cancellation |
| Documentation | Always in writing |
Software Tools
| Tool | Function |
|---|---|
| EP/PSL | Production Accounting |
| Vista | Payroll & AP |
| QuickBooks | Smaller Productions |
| Excel | Basic Tracking |
Document Management
| Aspect | Best Practice |
|---|---|
| Numbering | Sequential |
| Filing | Chronological |
| Backup | Digital + Print |
| Archive | After wrap |
Legal Aspects
| Element | Importance |
|---|---|
| Signatures | Authorized |
| Terms | Clearly defined |
| Dispute | Basis for resolution |
| Audit | Traceable |
Common Mistakes
| Mistake | Prevention |
|---|---|
| No PO | Always before purchase |
| Incorrect amount | Check precisely |
| Missing codes | Assign account |
| Late | Before delivery |
Best Practices
| Practice | Reason |
|---|---|
| Before ordering | Authorization |
| Detailed | Clarity |
| Documented | Audit Trail |
| Communicated | Everyone informed |
Today
Purchase Orders remain a fundamental tool of production accounting. Digital systems have accelerated the process, but the basic principles – authorization, documentation, budget control – remain essentially unchanged. A well-functioning PO system is the foundation for financial control on any production.
From the crafts
Perspectives
Director
Purchase Orders sind der formale Weg, wie meine kreativen Anforderungen zu Budget-Ausgaben werden. Props, Set-Elemente, spezielle Ausrüstung – alles braucht ein PO.
Producer
Purchase Orders sind mein Kontrollmechanismus für das Budget. Jede Ausgabe muss autorisiert werden, bevor sie getätigt wird. Das PO-System gibt mir Übersicht über alle Kosten.
More in the lexikon
Related terms
Test your knowledge
Quiz
1. Zu welchem Department gehört „Bestellung / Kaufauftrag / Purchase Order"?
2. Wie viele verschiedene Fachperspektiven bietet dieser Eintrag?