What is meant by the term "source document" in logistics?

The term "source document" in logistics refers to any original record that captures the details of a transaction related to inventory management. This can include a variety of documents such as purchase orders, invoices, receipts, and shipping documents. The significance of a source document lies in its role as the primary evidence of a transaction, which provides necessary data for accurate record-keeping, auditing, and validating inventory levels.

By accurately recording the transaction details, source documents facilitate effective inventory management and ensure that all entries in inventory systems are supported by verifiable documentation. This foundational concept is crucial for maintaining accurate inventory records and for conducting audits, as it allows for tracking and confirming the flow of goods and materials throughout the logistics process.