Lageromsättning

Lageromsättning, also known as inventory turnover, is a key financial ratio that measures how many times a company sells and replaces its inventory over a specific period. It is calculated by dividing the cost of goods sold (COGS) by the average inventory value during that period. A higher lageromsättning generally indicates that a company is efficiently managing its inventory, selling products quickly, and avoiding the costs associated with holding excess stock such as storage, insurance, and potential obsolescence. Conversely, a low lageromsättning might suggest poor sales performance, overstocking, or inefficient inventory management.

The formula for lageromsättning is straightforward: Lageromsättning = Cost of Goods Sold / Average Inventory. Average inventory is typically calculated by summing the inventory value at the beginning of the period and the inventory value at the end of the period, and then dividing by two. Different industries have different typical lageromsättning rates. For example, grocery stores usually have a very high turnover due to the perishable nature of their goods, while jewelry stores might have a much lower turnover.

Analyzing lageromsättning is crucial for businesses to understand their operational efficiency and financial health. It helps in making informed decisions regarding purchasing, pricing, and sales strategies. For investors and creditors, it provides insights into a company's ability to convert inventory into sales and generate cash. While a high turnover is often desirable, an excessively high rate could indicate insufficient inventory levels, potentially leading to stockouts and lost sales opportunities. Therefore, businesses aim to find an optimal lageromsättning that balances efficiency with customer satisfaction and sales potential.