Bestandsystems

Bestandsystems, or inventory systems, are organizational tools and software that manage stock quantities, locations, movements, and valuation across a supply chain. They support purchasing, sales, production planning, and financial reporting by providing real-time or near-real-time data on what is on hand, what is on order, and where items are stored.

Two main approaches exist: perpetual and periodic. Perpetual systems record each receipt and issue, enabling continuous stock control; periodic systems update quantities at defined intervals and often require a physical count.

Key components include data capture (barcode or RFID), item master data, location hierarchies, and recorded transactions, along with integration with ERP or accounting systems. Common techniques in inventory management include cycle counting, ABC analysis, safety stock, reorder points, and economic order quantity.

Valuation methods used in bestandsystems include FIFO, LIFO, weighted average, or specific identification. The chosen method affects cost of goods sold and asset values under GAAP and IFRS and can influence financial reporting and tax considerations.

Benefits of implementing a robust bestandsystem include improved accuracy, reduced stockouts and overstock, better procurement planning, and clearer financial reporting. Challenges can encompass high initial and ongoing costs, the need for accurate data, change management, and ongoing system maintenance and updates.

Applications span manufacturing, retail, wholesale, e-commerce, and logistics. Historically, inventory systems evolved from manual ledgers and periodic counting to computerized solutions, with enterprise resource planning systems becoming common in many organizations to synchronize inventory with other business processes.