készletenkénti

Készletenkénti is a Hungarian term that translates to "per stock" or "by stock" in English. It is commonly used in inventory management and logistics to describe processes or analyses that are conducted on an individual stock item or lot basis. This means that instead of looking at the overall inventory of a product, one examines the specific characteristics, quantities, or movements of each distinct unit or batch.

This approach is valuable for several reasons. For instance, in businesses that deal with perishable goods, "készletenkénti" tracking allows for the implementation of first-in, first-out (FIFO) or first-expire, first-out (FEFO) strategies, ensuring older or near-expiry items are used or sold before newer ones. It also helps in identifying specific issues with particular batches, such as quality defects or discrepancies, without affecting the entire stock.

In financial contexts, "készletenkénti" valuation might refer to methods like specific identification, where the cost of each individual item in inventory is tracked and used for calculating the cost of goods sold. This contrasts with methods like weighted-average cost or last-in, first-out (LIFO), which average costs across larger quantities. Ultimately, "készletenkénti" emphasizes a granular level of detail in managing and accounting for inventory.