gennemsnitsbeholdning

Gennemsnitsbeholdning refers to the average quantity of an item held in stock over a specific period, typically a month or year. It is calculated by summing the inventory levels at regular intervals within that period and dividing by the number of intervals. For example, if a company tracks its inventory daily, the gennemsnitsbeholdning for a month would be the sum of the daily closing inventories divided by the number of days in that month.

This metric is crucial for inventory management and financial analysis. It helps businesses understand their average investment in inventory, which impacts working capital. A high gennemsnitsbeholdning might indicate overstocking, leading to increased holding costs, potential obsolescence, and tied-up capital. Conversely, a low gennemsnitsbeholdning could suggest insufficient stock, risking stockouts and lost sales.

Gennemsnitsbeholdning is also used in calculating inventory turnover ratio, a key performance indicator that measures how efficiently a company is managing its inventory. The formula is typically Cost of Goods Sold divided by gennemsnitsbeholdning. A higher turnover ratio generally signifies that inventory is selling quickly and efficiently. Understanding and managing gennemsnitsbeholdning allows businesses to optimize their stock levels, reduce costs, and improve overall operational efficiency.