Leltározási

Leltározási refers to the process of inventory taking or stocktaking. It is a fundamental practice in inventory management and accounting. The core purpose of leltározási is to verify the physical quantity of goods or assets held by a business against the records maintained in their inventory system. This systematic count ensures accuracy and helps identify discrepancies.

The process typically involves physically counting each item, often using methods like wall-to-wall counting where every item in a location is counted, or cycle counting where specific items are counted on a rotating basis. Discrepancies found during leltározási can arise from various sources, including theft, damage, errors in recording receipts or shipments, or obsolescence.

Regular leltározási is crucial for several reasons. It provides an accurate valuation of a company's assets, which is essential for financial reporting and tax purposes. It also helps in identifying potential stock control issues, improving ordering processes, and preventing stockouts or overstocking. Depending on the size and nature of the business, leltározási can be conducted annually, semi-annually, quarterly, or even more frequently. The data gathered from leltározási informs purchasing decisions, sales strategies, and overall operational efficiency. It is a critical control mechanism for safeguarding assets and ensuring the integrity of inventory records.