Final answer:
The correct step not included in the materials management process is 'shipment,' as it is part of logistics rather than materials management itself.
Step-by-step explanation:
The question asks about the steps in the materials management process which do not include creating the purchase order, shipment, receiving, or recording the vendor invoice.
The correct step that is not a part of the materials management process is 'shipment.' The materials management process generally includes the identification of requirements, purchase order creation, receiving the materials, and recording the vendor invoice.
Shipment usually refers to the process of transporting the goods from the supplier to the buyer, which is a logistics function, not a materials management function.
The steps in the materials management process typically include creating the purchase order, shipment, receiving, and recording the vendor invoice.
Therefore, all of the options listed in the question are steps in the materials management process. None of the options should be excluded from the list.