Készletváltozás

Készletváltozás, often translated as "inventory change" or "stock variation," is an accounting and business term that refers to the difference between the value of a company's inventory at the beginning of an accounting period and its value at the end of that period. This change can be positive, meaning inventory has increased, or negative, indicating a decrease.

The calculation of készletváltozás is crucial for several reasons. Firstly, it directly impacts a company's cost of goods sold (COGS). An increase in inventory typically means that more goods were purchased or produced than were sold, which can lead to a higher COGS and thus lower reported profit in the short term. Conversely, a decrease in inventory suggests that more goods were sold than acquired, potentially lowering COGS and increasing reported profit. Secondly, it provides insights into a company's production and sales efficiency, as well as its inventory management strategies. Significant fluctuations might signal issues with demand forecasting, production planning, or supply chain management.

Készletváltozás is usually reported in a company's income statement, often as a line item that adjusts the cost of raw materials or goods purchased. Understanding and monitoring this metric helps businesses make informed decisions about purchasing, production, pricing, and sales strategies to optimize profitability and operational efficiency.