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
Procedures: Lagerredovisningen includes recording incoming goods, stock transfers, and consumption in production or sales. Physical stock
Systems and impact: Many organizations use ERP or dedicated inventory management systems that integrate with purchasing,