Määrätilat

Määrätilat are a specific type of inventory account used in accounting systems. The term is Finnish for “quantity positions” and refers to the formal tracking of goods held by a company in terms of physical quantity, location, and sometimes serial or batch numbers. Unlike high‑level inventory summaries, määrätilat provide detailed, granular data on each item or group of items, making them essential for internal controls, stock optimization, and compliance with regulations such as the Finnish National Accounting Standard and, where applicable, the European Audit Directive.

The primary purpose of määrätilat is to facilitate accurate physical verification and reconciliation between the books and the real stock. They are recorded on a perpetual inventory basis, meaning that every receipt, issue, return, or adjustment is entered into the system in real time. This allows managers to monitor stock levels continuously, identify shortages or surpluses, and prevent over‑ordering or stock‑outs. In many firms, määrätilat are integrated with warehouse management systems (WMS) or Enterprise Resource Planning (ERP) platforms through automated feeds such as EDI or RFID, which automate data entry and reduce human error.

There are several common subtypes of määrätilat, depending on the industry and company policy. “Material” määrätilat track raw materials and work‑in‑process items, while “finished goods” määrätilat record product ready for sale. Some organizations further distinguish between “reserved” and “available” quantity to reflect goods earmarked for specific customer orders. The accounting treatment of each subtype may differ; for example, finished goods may be subject to different depreciation or valuation methods than raw materials.

In practice, companies keep a master inventory list and a set of detailed määrätilat that update automatically through barcode scanning or RFID tagging. Periodic physical inventory counts are performed to reconcile the books with reality; any discrepancies trigger investigations and adjustments. The use of määrätilat is mandated or recommended by national accounting bodies in many jurisdictions to ensure that financial statements present a true and fair view of a company’s assets.