Kierroslaskenta

Kierroslaskenta, often translated as "cycle counting" or "round accounting" in English, is an inventory management technique used to verify the accuracy of inventory records. Instead of a full physical inventory count conducted once a year, kierroslaskenta involves counting a small subset of inventory items on a regular, scheduled basis. This continuous cycle of counting allows for the prompt identification and correction of discrepancies between recorded inventory levels and actual physical stock.

The core principle of kierroslaskenta is to break down the entire inventory into smaller, manageable sections. These sections are then assigned specific counting days or periods within a larger cycle, which could span a month, a quarter, or even a year. The frequency of counting for each item depends on factors such as its value, volume, and historical accuracy of its records. High-value or high-turnover items are typically counted more frequently than lower-value, slower-moving items.

The benefits of implementing kierroslaskenta are numerous. By regularly identifying and resolving errors, businesses can maintain more accurate inventory data, leading to better purchasing decisions, reduced stockouts, and minimized overstocking. This improved accuracy also contributes to more reliable financial reporting and can help prevent inventory shrinkage due to theft or damage. Furthermore, the ongoing nature of the counting process reduces the disruption often associated with a single, large annual inventory count.