Készletköltségek

Készletköltségek, or inventory costs, refer to all expenses associated with holding and managing inventory. These costs can significantly impact a business's profitability. They encompass several categories, including holding costs, ordering costs, and shortage costs.

Holding costs, also known as carrying costs, are the expenses incurred for storing inventory. This includes costs like warehousing, rent, utilities, insurance, security, and the opportunity cost of capital tied up in inventory. The longer inventory is held, the higher these costs become.

Ordering costs are the expenses associated with placing and receiving an order for inventory. This includes administrative costs for processing purchase orders, transportation, inspection of incoming goods, and the cost of managing supplier relationships.

Shortage costs, also known as stockout costs, arise when a company runs out of inventory. These costs can include lost sales, loss of customer goodwill, production delays, expedited shipping costs to replenish stock, and potential penalties for failing to meet contractual obligations.

Effective inventory management aims to balance these costs. Holding too much inventory incurs high holding costs, while holding too little can lead to expensive shortage costs. Businesses often use inventory management techniques and software to optimize their stock levels and minimize overall készletköltségek. Understanding and controlling these costs is crucial for efficient supply chain operations and financial health.