Which of the following activities is NOT a main process of an Ariba P2O implementation?

In the context of an Ariba Procure-to-Order (P2O) implementation, invoicing is not considered a main process. The P2O process primarily focuses on the lifecycle of procurement activities which include purchasing, receiving, and contract management.

Purchasing encompasses the identification of goods or services needed and the actual procurement process. Receiving is associated with the acceptance of these goods or services once they arrive. Contract management involves overseeing agreements made with suppliers, ensuring that terms and conditions are adhered to throughout the procurement cycle.

While invoicing is indeed an important part of the overall procurement process and may be integrated within the broader procurement activities, it is not foundational to the P2O implementation. Instead, invoicing typically follows after the aforementioned key processes have been successfully completed, as it relates to payment and reconciliation of orders. Thus, choosing invoicing as the activity that does not directly fall under the main processes of an Ariba P2O implementation aligns accurately with the understanding of the P2O framework.