bestandszustand

Bestandszustand is a German term used in business administration to describe the current state of stored items, assets, or inventory. It encompasses the amount physically present, its value, location, and condition. The concept is central to inventory management, asset management, and financial reporting, and it covers both concrete stock in warehouses and items recorded in asset registers.

The term covers several components. Quantity on hand, quantities reserved for orders, in-transit stock, and open purchase orders are included, as well as the physical condition of items. Additional attributes such as batch or serial numbers, storage location, age, and depreciation may be tracked. Bestandszustand is connected to stock control, replenishment, and obsolescence management.

Evaluation and control rely on regular stocktaking or cycle counting, reconciliation with accounting records, and the calculation of metrics such as stock turnover, days of supply, service level, and obsolescence rate. Methods like ABC analysis or just-in-time can influence how the bestandszustand is optimized. Information technology systems, particularly ERP platforms, are commonly used to record and monitor the various attributes.

The practical purpose is to ensure availability while minimizing costs, prevent stockouts and excess inventory, improve procurement and production planning, and provide accurate data for financial statements. In German-speaking regions, the bestandszustand is often assessed during physical Inventur as part of annual taxation and reporting, though ongoing management relies on continuous data monitoring.