Exportkészlet

Exportkészlet is a Hungarian term used in business and accounting to describe the portion of a company's inventory that is earmarked for export to foreign markets. It can consist of finished goods ready for shipment, semi-finished items in production intended for export orders, or raw materials designated for export-oriented production. The concept helps firms plan production, packaging, and logistics for international sales and to align inventory levels with foreign demand, lead times, and currency considerations.

In practice, exportkészlet is managed within standard inventory systems and may be tracked as a separate sub-inventory or as a tag on items destined for international shipment. Export-related documentation such as commercial invoices, packing lists, certificates of origin, and export licenses may be required, depending on the product and destination. Compliance with export controls, sanctions regulations, and incoterms is part of managing exportkészlet.

From an accounting perspective, exportkészlet is included in current assets as inventory and valued under the entity's general inventory policy, normally at cost or net realizable value. If orders change or cancellations occur, reassessment of the exportkészlet may lead to write-downs or write-offs. The term is primarily used in corporate or government reporting contexts in Hungary to highlight resources prepared for international markets; it is not a fixed macroeconomic statistic. Related concepts include export orders, export licensing, and foreign trade management.