# Three-way matching that keeps up with your plants > AI agents for manufacturing AP: 2-way and 3-way matching against POs and receipts, partial receipts, price variances, and freight, inside your ERP. - Canonical page: https://procindex.com/manufacturing ProcIndex agents match supplier invoices to purchase orders and receiving line by line, handle partial receipts and price differences within your tolerances, and send only the real exceptions to your team. High supplier volume stops meaning high headcount. **98.1%** of invoices processed without human intervention. Invoices processed without human intervention, across all customers, January–October 2026. ## What ProcIndex handles - 2-way and 3-way matching against PO lines and receipts, within your tolerances - Tracks partial receipts and partial billings against what remains open - Flags price and quantity variances, freight, and duplicates with the reason - Answers supplier “where’s my payment?” questions from live AP data ## Workflows ### Line-level 3-way match Compares invoice price to the PO and invoice quantity to what was received, line by line, including units of measure. ### Partial receipts and billings Matches bills against the receipts still unbilled, so a second bill for the same receipt is caught before it posts. ### Price, quantity, and freight Applies your tolerances, separates freight and surcharges from item price, and routes variances to the buyer who owns them. ### Supplier inquiries Answers routine invoice-status questions from live AP data and escalates disputes with the history attached. ## Where manufacturing AP breaks The volume is the easy part. The hard part is the invoice that looks right at the total but isn’t at the line: a price that drifted from the PO, eight units billed against six received, freight folded into item price, or a second bill for a receipt that was already billed. Checking totals lets those through. ProcIndex matches at the line, against what is actually still open. ## 2-way or 3-way, by policy Not every bill needs a receipt. Services and some indirect spend are fine on a 2-way match; inventory and direct materials usually need 3-way. You set which policy applies to which suppliers, items, or accounts, and the tolerances for each. - 2-way: invoice against the PO, for price and quantity ordered - 3-way: invoice against the PO and the receipt, for price and quantity received - Tolerances by percentage, amount, or both, whichever is tighter - Exceptions routed to receiving, purchasing, or AP depending on the cause ## What changes for your team - Invoices that match within tolerance move to approval without anyone touching them - Exceptions arrive with the PO line, receipt, and variance already pulled up - Duplicate bills against the same receipt are stopped before payment - Buyers see price variances on their own POs instead of AP chasing them ## Food, plastics, and consumer products Food and beverage producers, plastics and packaging manufacturers, and consumer products and toy makers share a pattern: high volumes of raw material and packaging invoices, frequent partial shipments, price changes on resin, ingredients, or freight, and customers who take deductions for shortages, damages, and promotions. - Raw materials and packaging billed against PO lines and receipts, including partial deliveries - Resin, ingredient, and freight price changes flagged against the PO before they post - Co-packer and contract manufacturer invoices matched to what was received - Customer deductions and short pays routed with the shipment and invoice attached ## Connected to your ERP ProcIndex connects to NetSuite, Sage Intacct, and QuickBooks. Matching uses your POs and receipts as recorded there, and approved bills post back to the ERP with the evidence kept in the audit trail. ## What customers say > Before ProcIndex, our team started every day in inboxes, portals, and approval follow-ups. Now invoices are captured, matched, and coded before anyone logs in, and the team can focus on exceptions and close instead of manual work. > > CFO, $200M revenue company ## Questions ### What is 3-way matching in manufacturing AP? Comparing each supplier invoice line to the purchase order (price) and to what was received (quantity) before it is approved for payment. It stops paying for goods that weren’t received or at prices that weren’t agreed. ### Can ProcIndex do both 2-way and 3-way matching? Yes. You choose which applies by supplier, item, or account, and set tolerances for each. Services can match 2-way while inventory matches 3-way. ### How does it handle partial receipts? It matches each bill against the receipts that are still unbilled, so a partial shipment can be billed in pieces and a second bill for the same receipt is caught. ### What happens to invoices that don’t match? They go to a work queue with the PO line, receipt, and variance attached, routed to the person who can resolve the cause: receiving, purchasing, or AP. ## Related guides - [Two-Way, Three-Way, and Four-Way Invoice Matching Explained](https://procindex.com/blog/three-way-matching.md): Worked examples, tolerance rules, and exception routing. - [AP Automation for Manufacturers: Receipts, MRO, and Plant Spend](https://procindex.com/blog/manufacturing-ap-automation.md): How to automate plant AP without losing control of receipts. - [Purchase Price Variance: Find Where Invoice Variances Start](https://procindex.com/blog/purchase-price-variance.md): Separate real price changes from unit and freight problems. - [GR/IR and Receipt Accrual Reconciliation at Month-End](https://procindex.com/blog/grir-receipt-accrual-reconciliation.md): Keep received-not-billed balances explainable at close. Book a walkthrough on your own ERP data: https://procindex.com/book-demo --- ProcIndex builds AI accounting agents for construction and manufacturing finance teams. The agents work inside the ERP, which stays the system of record, under the customer’s own approval and matching rules. ProcIndex currently connects to NetSuite, Sage Intacct, and QuickBooks.