{"id":112077,"date":"2023-03-13T11:00:00","date_gmt":"2023-03-13T11:00:00","guid":{"rendered":"https:\/\/dataunit.nadlotest.ch\/?p=112077"},"modified":"2026-07-30T10:39:30","modified_gmt":"2026-07-30T10:39:30","slug":"what-is-inventory-and-how-is-it-determined","status":"publish","type":"post","link":"https:\/\/dataunit.nadlotest.ch\/en\/2023\/03\/13\/what-is-inventory-and-how-is-it-determined\/","title":{"rendered":"What is inventory and how is it determined?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Inventory management is a crucial component of every business. Accurate and up-to-date tracking of average inventory levels allows companies to understand their current stock levels, anticipate and respond to demand, and optimize their supply chains. It also helps prevent shortages or excess inventory, thereby saving unnecessary costs and resources.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this article, we take a detailed look at the definition and procedure for determining average inventory.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is an average inventory level?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The term inventory refers to the&nbsp;<a href=\"https:\/\/www.finanzen.net\/rohstoffe\" target=\"_blank\" rel=\"noreferrer noopener\">Raw materials<\/a>Average inventory refers to finished goods and other items that a company keeps in stock to meet customer demand. It represents the value of the quantity of goods held in the warehouse during a specific period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The warehouse is a fundamental component of a company&#8217;s business operations, as it enables the maintenance of adequate inventory levels, prevents overstocking, and ensures that there are no shortages. In this way, the warehouse helps to maintain a balance between supply and demand.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It should be emphasized that effective inventory management helps a company to minimize costs, optimize cash flow and increase its overall efficiency.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By closely monitoring its inventory levels, a company can reduce the time and costs associated with ordering and storing products and minimize the risk of spoilage or damage to the goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In general, inventory is a key component of the supply chain and has a significant impact on the company&#8217;s financial performance and customer satisfaction.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Different forms of inventory<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Depending on the company&#8217;s needs and industry, there are different types of inventory. It&#8217;s important for companies to be aware of their specific characteristics so they can find the right balance between excessive and insufficient stock levels. Excessive inventory leads to high costs for unused stock, while insufficient inventory results in stockouts and lost sales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Basically, there are the following forms of inventory:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Raw materials: all materials needed to manufacture or produce a product. Raw materials are usually stored in a warehouse until they are needed for production.<\/li>\n\n\n\n<li>Work in progress (WIP): Partially finished products that are still in the manufacturing process. Work in progress products are very important for monitoring production progress.<\/li>\n\n\n\n<li>Finished products: Products that have already been manufactured and are ready for sale.<\/li>\n\n\n\n<li>Goods: the products that a company buys in order to sell them.<\/li>\n\n\n\n<li>Safety stock: the inventory kept in stock to prevent shortages. In the event of a temporary shortage of raw materials or finished products, the safety stock ensures the continuation of business operations.<\/li>\n\n\n\n<li>Obsolete inventory: Products that are no longer needed or have become superfluous, but are still being stored.<\/li>\n\n\n\n<li>Maintenance, repair and operations (MRO) supplies: Products used for the maintenance and repair of equipment and systems, but which are not directly involved in the production process.<\/li>\n\n\n\n<li>Virtual product range: Products that are offered for sale online but are not located in a physical warehouse.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/www.dataunit.ch\/wp-content\/uploads\/2023\/03\/Was-ist-ein-durchschnittlicher-Lagerbestand-1024x562.webp\" alt=\"Definition des Lagerbestands\" class=\"wp-image-3101\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Wie man den durchschnittlichen Lagerbestand ermittelt<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bei der Bestandsaufnahme in einem Lager werden die Menge und der Wert der Waren erfasst, die ein Unternehmen vorr\u00e4tig hat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dies geschieht auf der Grundlage der Anzahl der vorhandenen St\u00fcckzahlen eines Produkts. Mit anderen Worten: Es muss die Menge der verkauften und\/oder verbrauchten Produkte ermittelt werden. Von dieser Menge m\u00fcssen Sie die Menge der eingekauften oder produzierten Produkte abziehen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Einfach ausgedr\u00fcckt sind die folgenden Schritte f\u00fcr die Erfassung des Lagerbestands erforderlich:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Die St\u00fcckzahlen zu Beginn eines bestimmten Zeitraums (z.B. zu Beginn eines Monats oder eines Gesch\u00e4ftsjahres) ermitteln.<\/li>\n\n\n\n<li>Die Menge der in diesem Zeitraum gekauften oder produzierten Einheiten bestimmen.<\/li>\n\n\n\n<li>Die Anzahl der verkauften oder verbrauchten Einheiten feststellen.<\/li>\n\n\n\n<li>Abzug der Anzahl der verkauften oder verbrauchten Einheiten von der Anzahl der gekauften oder produzierten Einheiten. Mit dieser Berechnung erh\u00e4lt man die Anzahl der Einheiten im Bestand am Ende des festgelegten Zeitraums.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Die Formel zur Berechnung des Lagerbestands lautet also wie folgt:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lagerbestand ist gleich Einheiten zu Beginn eines bestimmten Zeitraums plus gekaufte oder produzierte Einheiten minus verkaufte oder verbrauchte Einheiten.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bei der Berechnung des Lagerbestands kommt es vor allem darauf an, die Daten regelm\u00e4\u00dfig zu aktualisieren und eine genaue und aktuelle Dokumentation zu erstellen. Dar\u00fcber hinaus ist zu beachten, dass diese Berechnung f\u00fcr jede Produktgruppe einzeln durchgef\u00fchrt werden muss.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es gibt verschiedene Methoden der Bestandserfassung, die dann zur Berechnung des Lagerbestands verwendet werden, wenn das Unternehmen zum Beispiel expandiert:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Die physische Methode, die darin besteht, die Menge und Verf\u00fcgbarkeit der Produkte in einem Lager physisch zu z\u00e4hlen und zu \u00fcberpr\u00fcfen. Sie wird von Zeit zu Zeit durchgef\u00fchrt.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Die FIFO-Methode (oder First In, First Out), d.h. zuerst rein, zuerst raus. Bei dieser Methode werden die Produkte, die zuerst in den Bestand aufgenommen werden, auch zuerst verkauft. Sie wird normalerweise f\u00fcr verderbliche Produkte verwendet.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Die LIFO-Methode (oder Last In, First Out), d.h. letzter Zugang, erster Abgang. Bei dieser Methode wird davon ausgegangen, dass die zuletzt in den Bestand aufgenommenen Artikel als erste verkauft werden. Sie wird im Allgemeinen in Branchen angewandt, in denen die Warenkosten der Inflation unterliegen und das Unternehmen die Auswirkungen steigender Kosten auf seinen Jahresabschluss minimieren m\u00f6chte.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bei der Methode des ausgewogenen Durchschnitts werden die Durchschnittskosten aller Vorratsg\u00fcter unter Ber\u00fccksichtigung der Menge und der Kosten der einzelnen G\u00fcter berechnet.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Die Standardkosten-Methode basiert auf den gesch\u00e4tzten Kosten der Produkte und wird an Marktschwankungen angepasst.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bei der ABC-Methode (Analyse der Artikel-Klassifikation) werden die Produkte im Lagerbestand je nach ihrer Bedeutung in drei Kategorien (A, B und C) eingeteilt, wobei f\u00fcr jede Kategorie eine andere Methode angewandt wird.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bei der Methode der variablen St\u00fcckkosten wird davon ausgegangen, dass die St\u00fcckkosten im Laufe der Zeit schwanken und regelm\u00e4\u00dfig aktualisiert werden, um Kosten\u00e4nderungen ber\u00fccksichtigen zu k\u00f6nnen.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bei der Einzelkostenmethode wird jeder Einheit im Bestand ein bestimmter Preis zugewiesen, unabh\u00e4ngig davon, wann sie gekauft wurde oder wie hoch die aktuellen Anschaffungskosten sind.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bei der Methode der zuletzt angefallenen Kosten werden die j\u00fcngsten Anschaffungskosten als die aktuellen Kosten f\u00fcr alle Einheiten im Bestand erfasst.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bei der Ist-Kostenmethode werden die Kosten auf der Grundlage von Marktschwankungen und anderen externen Faktoren aktualisiert.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Jede Methode der Bestandsberechnung hat ihre Vor- und Nachteile. Die Wahl der Methode h\u00e4ngt von dem Unternehmen, der Branche und den buchhalterischen und steuerlichen Voraussetzungen des Unternehmens ab. Daher ist es wichtig, die richtige Methode zu w\u00e4hlen und sie konsequent anzuwenden, da sich \u00c4nderungen der Vorrat-Berechnungsmethoden auf die Jahresabschl\u00fcsse und die steuerlichen Verpflichtungen des Unternehmens auswirken k\u00f6nnen.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Weiterf\u00fchrender Tipp:<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">ERP-Systeme erfassen automatisch die Ein- und Ausg\u00e4nge von Produkten, sobald sie vorgenommen werden.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Auf diese Weise halten sie die Lagerbest\u00e4nde in Echtzeit auf dem neuesten Stand. Anhand dieser Aufzeichnungen berechnen sie automatisch den derzeitigen Lagerbestand und bieten so jederzeit einen aktualisierten und akkuraten Einblick in den Warenbestand.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SAP Business One umfasst insbesondere Berichts- und Analysefunktionen, die es Ihnen erm\u00f6glichen, die Kapazit\u00e4t des Lagers zu \u00fcberwachen und zu bewerten, Trends zu erfassen und qualifizierte Entscheidungen \u00fcber Ihr Bestandsmanagement zu treffen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u00f6nnen wir Ihnen helfen, Ihre Inventarberechnung zu automatisieren und zu zentralisieren?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Anmerkung zu Inventar-Verwaltungssystemen<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bestandsverwaltungssysteme sind eine Art von Software, die Unternehmen bei der Verwaltung ihrer Best\u00e4nde unterst\u00fctzt, von der Verfolgung der Lagerbest\u00e4nde bis zur Erstellung von Berichten und der Analyse von Daten.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Als Teil von ERP-Systemen erm\u00f6glichen Bestandsverwaltungsmodule die Automatisierung und Optimierung aller lagerbezogenen Aufgaben, einschlie\u00dflich:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bestandsverfolgung: \u00dcbersicht \u00fcber die Lagerbest\u00e4nde und Nachbestellung von Artikeln, wenn n\u00f6tig.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Verwaltung von Kundenauftr\u00e4gen: Bearbeitung und Verfolgung von Kundenauftr\u00e4gen, einschlie\u00dflich Abwicklung und Lieferung.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Barcode-Scanning: Automatisierung des Scannens und der Nachverfolgung von Artikeln, was Pr\u00e4zision und Effizienz verbessert.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Berichte und Analysen: Erstellung von Berichten \u00fcber Lagerbest\u00e4nde, Verk\u00e4ufe und andere wichtige Kennzahlen sowie die M\u00f6glichkeit, Daten zu analysieren, um sachkundige Entscheidungen zu treffen.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In dieser Hinsicht ist das ERP-System ein wertvolles Instrument f\u00fcr Unternehmen. Es hilft, Genauigkeit, Effizienz, Transparenz und Kosteneinsparungen bei der Lagerverwaltung zu verbessern. Indem Sie Ihr Inventar an ein ERP-System delegieren,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>erh\u00f6hen Sie die Zuverl\u00e4ssigkeit und Detailgenauigkeit Ihrer Daten,<\/li>\n\n\n\n<li>sparen Sie Zeit und Ressourcen f\u00fcr die Bestandsverwaltung und haben mehr Zeit f\u00fcr andere wichtige Aufgaben,<\/li>\n\n\n\n<li>verbessern Sie den \u00dcberblick \u00fcber Lagerbest\u00e4nde, Verk\u00e4ufe und andere wichtige Kennzahlen,<\/li>\n\n\n\n<li>sparen Sie Kosten und steigern die Effizienz der bestandsbezogenen Verfahren.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Zusammenfassend l\u00e4sst sich sagen, dass eine effiziente Verwaltung des Lagerbestands f\u00fcr Unternehmen jeder Gr\u00f6\u00dfenordnung von entscheidender Bedeutung ist, da sie dazu beitr\u00e4gt, die notwendigen Materialien und Produkte an jedem Punkt der Lieferkette bereitzustellen.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to determine the average inventory level<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">During an inventory check in a warehouse, the quantity and value of the goods that a company has in stock are recorded.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is done based on the number of units of a product available. In other words, the quantity of products sold and\/or consumed must be determined. From this quantity, you must subtract the quantity of products purchased or produced.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Simply put, the following steps are required to record inventory:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Determine the number of units produced at the beginning of a specific period (e.g., at the beginning of a month or a fiscal year).<\/li>\n\n\n\n<li>Determine the quantity of units purchased or produced during this period.<\/li>\n\n\n\n<li>Determine the number of units sold or consumed.<\/li>\n\n\n\n<li>Subtract the number of units sold or consumed from the number of units purchased or produced. This calculation yields the number of units in stock at the end of the specified period.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The formula for calculating inventory is therefore as follows:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Inventory is equal to units at the beginning of a given period plus units purchased or produced minus units sold or consumed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When calculating inventory levels, it is crucial to update the data regularly and create accurate and up-to-date documentation. Furthermore, this calculation must be performed separately for each product group.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are various methods of inventory recording that are then used to calculate the stock level when the company expands, for example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The physical method involves physically counting and verifying the quantity and availability of products in a warehouse. It is carried out periodically.<\/li>\n\n\n\n<li>The FIFO method (or First In, First Out) means that the products that are first added to the inventory are also the first to be sold. It is typically used for perishable goods.<\/li>\n\n\n\n<li>The LIFO method (or Last In, First Out) assumes that the items most recently added to inventory will be the first to be sold. It is generally used in industries where the cost of goods is subject to inflation and the company wants to minimize the impact of rising costs on its financial statements.<\/li>\n\n\n\n<li>The balanced average method calculates the average cost of all inventory items, taking into account the quantity and cost of each individual item.<\/li>\n\n\n\n<li>The standard cost method is based on the estimated costs of the products and is adjusted for market fluctuations.<\/li>\n\n\n\n<li>In the ABC method (analysis of article classification), the products in the inventory are divided into three categories (A, B and C) according to their importance, with a different method being applied for each category.<\/li>\n\n\n\n<li>The variable unit cost method assumes that unit costs fluctuate over time and are regularly updated to account for cost changes.<\/li>\n\n\n\n<li>In the unit costing method, each unit in the inventory is assigned a specific price, regardless of when it was purchased or what the current acquisition costs are.<\/li>\n\n\n\n<li>The most recently incurred cost method records the most recent acquisition costs as the current costs for all units in the inventory.<\/li>\n\n\n\n<li>The actual cost method updates costs based on market fluctuations and other external factors.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Each inventory calculation method has its advantages and disadvantages. The choice of method depends on the company, the industry, and the company&#8217;s accounting and tax requirements. Therefore, it is important to choose the right method and apply it consistently, as changes in inventory calculation methods can affect the company&#8217;s financial statements and tax obligations.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Further tip:<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">ERP systems automatically record product inputs and outputs as soon as they occur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this way, they keep inventory levels up-to-date in real time. Based on these records, they automatically calculate the current inventory, thus providing an up-to-date and accurate overview of stock levels at all times.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SAP Business One includes, in particular, reporting and analysis functions that allow you to monitor and evaluate warehouse capacity, identify trends, and make informed decisions about your inventory management.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Can we help you automate and centralize your inventory calculations?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Note on inventory management systems<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Inventory management systems are a type of software that helps businesses manage their inventory, from tracking stock levels to generating reports and analyzing data.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As part of ERP systems, inventory management modules enable the automation and optimization of all warehouse-related tasks, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inventory tracking: Overview of stock levels and reordering of items when necessary.<\/li>\n\n\n\n<li>Customer order management: Processing and tracking of customer orders, including fulfillment and delivery.<\/li>\n\n\n\n<li>Barcode scanning: Automation of scanning and tracking of items, improving precision and efficiency.<\/li>\n\n\n\n<li>Reports and analyses: Creation of reports on inventory levels, sales and other key performance indicators, as well as the ability to analyze data to make informed decisions.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In this respect, an ERP system is a valuable tool for businesses. It helps improve accuracy, efficiency, transparency, and cost savings in warehouse management. By delegating your inventory to an ERP system,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Increase the reliability and accuracy of your data,<\/li>\n\n\n\n<li>Save time and resources on inventory management and have more time for other important tasks.<\/li>\n\n\n\n<li>Improve your overview of inventory levels, sales, and other key performance indicators.<\/li>\n\n\n\n<li>Save costs and increase the efficiency of inventory-related processes.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In summary, efficient inventory management is crucial for businesses of all sizes, as it helps to ensure that the necessary materials and products are available at every point in the supply chain.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Inventory management is a crucial component of every business. Accurate and up-to-date tracking of average inventory levels allows companies to understand their current stock levels, anticipate and respond to demand, and optimize their supply chains. It also helps prevent shortages or excess inventory, thereby saving unnecessary costs and resources. In this article, we take a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":112078,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10084],"tags":[],"class_list":["post-112077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is inventory and how is it determined? | DATA UNIT<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is inventory and how is it determined? | DATA UNIT\" \/>\n<meta property=\"og:description\" content=\"Inventory management is a crucial component of every business. 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