Lagerredovisningen

Lagerredovisningen refers to the systematic recording and reporting of a company's inventory, including raw materials, work in progress, finished goods, and goods in transit. It covers all movements that affect stock levels, such as purchases, production consumption, transfers between locations, sales, write-offs, and obsolescence. The purpose is to reflect the stock as a current asset in the balance sheet and to provide a traceable basis for cost of goods sold.

Valuation: Inventory is typically measured at the lower of cost and net realizable value. Cost is assigned using accepted methods such as first-in, first-out (FIFO), weighted average, or specific identification, depending on the accounting framework. Under IFRS, LIFO is generally not permitted; the chosen method must consistently reflect the actual flow of goods and be applied on a systematic basis. NRV considerations account for declines in value due to obsolescence, damage, or market conditions.

Procedures: Lagerredovisningen includes recording incoming goods, stock transfers, and consumption in production or sales. Physical stock counts and cycle counts are used to reconcile the records with reality, followed by adjustments and write-downs if necessary. Internal controls and regular reconciliations help prevent errors and fraud.

Systems and impact: Many organizations use ERP or dedicated inventory management systems that integrate with purchasing, production, and sales modules. Accurate lagerredovisningen informs financial statements, tax calculations, inventory planning, and operational decision-making.