Which function involves the physical receipt and inspection of materials against a purchase order?

The function that involves the physical receipt and inspection of materials against a purchase order is receiving. This process is critical in logistics as it ensures that materials delivered meet the specifications outlined in the purchase order, including quantity, quality, and condition. Upon arrival, items are unpacked, counted, and checked against the purchase order documentation. Any discrepancies, such as incorrect items or damaged goods, are noted for further investigation. Proper receiving practices help to maintain accurate inventory levels and ensure that operations run smoothly by verifying that the correct materials are ready for use.

In contrast, shipping involves the distribution of goods to customers, inventory control focuses on managing stock levels and locations, and returns processing deals with handling items returned by customers. Each of these functions plays an important role in the supply chain but does not specifically pertain to the initial inspection and acceptance of incoming goods.