Teilinventur

Teilinventur, commonly written as Teilinventur, is an inventory method used in accounting and inventory management in which only a portion of an organization’s assets is physically counted and valued at a given time rather than the entire stock. It is a partial alternative to a full or Ganzinventur and is often employed to reduce disruption, especially in large or dispersed inventories.

The concept is based on counting selected segments of stock—by location, category, batch, or serial numbers—and recording their quantities and values. Partial inventories are typically planned as part of an ongoing inventory control program and are designed to deliver timely data without halting business operations. The results from a Teilinventur are reconciled with the company’s existing inventory records, and discrepancies are investigated and corrected. Items not included in a particular cycle are scheduled for counting in subsequent cycles, with the overall stock planned to be fully accounted for over a defined period, such as a fiscal year.

In practice, Teilinventur requires clear planning, defined counting scopes, trained personnel, and robust documentation. Internal controls ensure that partial counts contribute accurately to the financial statements. While it offers advantages such as reduced operational impact and more frequent stock information, it also carries the risk of temporary misstatements if not properly reconciled and integrated into the overall inventory framework.

See also: Cycle counting, Ganzinventur, Inventur.