Beholdningene

Beholdningene is the plural definite form of beholdning in Norwegian, referring to inventories or stock that a person or organization holds. The term is used in business, accounting, and logistics to denote the goods and materials kept on hand, including raw materials, work in progress, finished goods, and supplies. It can also refer to a person’s possessions in a broader sense.

In accounting, beholdningene are current assets that are recorded at cost and adjusted for obsolescence or write-downs. Valuation commonly follows cost conventions such as FIFO (first in, first out) or weighted average. LIFO (last in, first out) is generally avoided under international accounting standards. Inventories are often assessed for net realizable value (NRV) and may be written down if the selling price falls below cost. Inventory systems can be periodic or perpetual, influencing how stock levels and movements are tracked.

In logistics and supply chain management, beholdninger involve stock control, order fulfillment, replenishment, and demand forecasting. Key metrics include turnover rate, days of supply, and accuracy of inventory records. Poor management can lead to excess or obsolete stock, higher holding costs, and reduced profitability, while well-managed beholdningen supports efficient production and customer service.

Linguistic and usage notes: beholdning derives from beholde, “to hold,” with the nominalizing suffix -ning; beholdningene marks multiple inventories or possessions. The term is commonplace in corporate reports, government statistics, and everyday Norwegian, reflecting both economic and material dimensions of stock.