Készletfordulás

Készletfordulás, often translated as inventory turnover, is a financial ratio that measures how many times a company sells and replaces its inventory over a period. It is calculated by dividing the cost of goods sold by the average inventory value during that same period. A higher inventory turnover ratio generally indicates that a company is selling its products efficiently, while a lower ratio may suggest that inventory is not moving quickly enough.

Analyzing the készletfordulás is crucial for businesses as it provides insights into inventory management effectiveness. A very high turnover can sometimes signal insufficient stock levels, potentially leading to lost sales if demand exceeds supply. Conversely, a low turnover might point to overstocking, which can result in increased holding costs, storage expenses, and the risk of obsolescence or spoilage.

Industry benchmarks are important when evaluating a company's készletfordulás. What constitutes a healthy turnover rate can vary significantly across different sectors. For example, a grocery store is expected to have a much higher inventory turnover than a luxury car dealership. Therefore, comparing a company's ratio to its peers is essential for a meaningful assessment.

Improving készletfordulás often involves strategies such as optimizing ordering processes, implementing just-in-time inventory systems, improving sales forecasting, and offering promotions to move slow-selling items. Effective inventory management, as reflected by a suitable készletfordulás, is vital for a company's profitability and operational efficiency.