átlagkészletet

Átlagkészletet translates to "average inventory" in English. It is a key metric used in inventory management and accounting to represent the typical amount of stock a business holds over a specific period. Calculating the average inventory helps businesses understand their capital tied up in stock and assess the efficiency of their inventory management practices.

There are several methods for calculating average inventory. The simplest method involves summing the inventory levels at the beginning and end of a period and dividing by two. This is often referred to as the simple average. For more accuracy, especially when inventory levels fluctuate significantly, businesses might calculate the average inventory by summing inventory counts at regular intervals (e.g., daily, weekly, monthly) over the period and then dividing by the number of intervals.

The average inventory figure is crucial for various financial analyses. It is a component in calculating inventory turnover ratio, which measures how many times inventory is sold and replaced over a period. A lower average inventory generally indicates better efficiency, assuming sales are not negatively impacted. Conversely, a high average inventory might suggest overstocking, potential obsolescence, or inefficient sales processes. Businesses use this metric to optimize ordering, storage, and sales strategies, aiming to minimize holding costs while ensuring sufficient stock to meet customer demand.