Gennemsnitsbeholdningen

The term gennemsnitsbeholdningen, meaning “average inventory” in Danish, refers to the average quantity of goods held in stock over a specific period. It is a key metric in inventory management, supply chain efficiency, and financial accounting. The average inventory is calculated by adding the beginning inventory and the ending inventory for a reporting period and dividing by two. In a more detailed view, it can be derived from a moving average of inventory levels recorded at regular intervals throughout the period. The formula is therefore: (Beginning Inventory + Ending Inventory) ÷ 2. The result represents the average stock that a company maintains and influences decisions on purchasing, production, and storage capacity.

High average inventory levels may indicate excess stock, leading to increased holding costs, risk of obsolescence, or ties up capital. Conversely, too low average inventory may create stock‑out situations, harming sales and customer satisfaction. By monitoring gennemsnitsbeholdningen, managers can balance service levels with cost containment. Tools such as economic order quantity models and just‑in‑time practices rely on accurate average inventory data. In financial statements, the average inventory figure is used to compute inventory turnover ratios, which in turn help assess how quickly a company converts stock into sales. In short, gennemsnitsbeholdningen is an indispensable indicator that provides insight into operational performance and financial health.