Materialinventarier

Materialinventarier are systematic records of physical materials held by an organization, including raw materials, work in progress, finished goods, spare parts, and consumables. They support stock accuracy, asset management, production planning, and financial reporting.

The scope covers tangible materials under the stewardship of procurement, manufacturing, maintenance, and warehouses. It excludes intangible assets and non-material resources, though some organizations may track related items like tools or serialized equipment.

The process typically involves planning, tagging (barcodes or RFID), data collection through physical counts or cycle counts, reconciliation with ERP or inventory systems, and adjustments. Common data fields include item identifier, description, unit of measure, quantity, location, lot/batch number, condition, acquisition date, and value.

Systems and governance: Materialinventarier are managed within inventory management modules of ERP systems such as SAP, Oracle, or specialized software. Responsibilities lie with inventory managers, warehouse staff, and internal audit; external audits may occur for financial reporting.

Benefits and challenges: Benefits include improved stock availability, reduced carrying costs, and accurate financial statements. Challenges include shrinkage, obsolescence, miscount, data quality issues, and the need for regular cycles of counting and reconciliation.