beholdning

Beholdning is the quantity of goods a business holds for sale or use. In Danish and other Scandinavian languages, the term denotes stock on hand, i.e., inventory, including items held for production or resale. In business contexts it refers to the stock owned by a company, whether for sale, production, or maintenance.

Inventory categories commonly include raw materials, work-in-progress, and finished goods. Additional categories may cover maintenance, repair, and operations stock (MRO), spare parts, and buffer stock. The exact composition depends on the industry and the role of inventory in the supply chain.

From an accounting perspective, beholdning is typically classified as a current asset. It is valued at cost or net realizable value, with the lower of cost and net realizable value rule applying under many accounting frameworks. Cost-flow assumptions used to determine cost include first-in, first-out (FIFO), last-in, first-out (LIFO) where permitted, and weighted average.

Inventory management aims to balance availability with carrying costs. Key activities include stocktaking or cycle counting, demand forecasting, reorder-point calculations, and safety stock planning. Poor inventory management can tie up capital, increase holding costs, or lead to obsolescence and stockouts, reducing profitability and service levels.

Modern systems often employ perpetual inventory management integrated with purchasing and sales, supported by barcoding or RFID and software that tracks real-time stock levels. Effective beholdning contributes to accurate financial reporting, better working capital use, and improved customer service. See also inventory, stock control, stocktaking.