Beholdningsomsetning

Beholdningsomsetning, also known as inventory turnover, is a financial ratio that measures how many times a company has sold and replaced its inventory during a given period. It is calculated by dividing the cost of goods sold by the average inventory value. A high beholdningsomsetning generally indicates that a company is selling its products efficiently, while a low ratio might suggest slow-moving inventory, overstocking, or poor sales performance.

The cost of goods sold (COGS) is typically found on the income statement, representing the direct costs attributable to the production or purchase of the goods sold by a company. Average inventory is usually calculated by summing the inventory values at the beginning and end of a period and dividing by two. This smoothed figure helps to account for fluctuations in inventory levels throughout the period.

Beholdningsomsetning is a crucial metric for businesses, especially those in retail and manufacturing. It provides insights into inventory management effectiveness and can highlight potential issues within the supply chain. Comparing a company's beholdningsomsetning to industry averages or historical trends can offer valuable context for performance analysis. A very high turnover rate could, in some cases, indicate insufficient inventory levels, potentially leading to lost sales if demand outstrips supply. Conversely, a low rate might signal excess inventory that ties up capital and incurs storage costs, and risks obsolescence or spoilage.