készletfelhasználást

Készletfelhasználás, in English referred to as inventory consumption or stock usage, is a fundamental concept in inventory management and accounting. It represents the process of drawing down existing inventory to fulfill demand, whether that demand comes from production, sales, or other operational needs. When goods or materials are used from a company's stock, this is considered készletfelhasználás.

The measurement of készletfelhasználás is crucial for several reasons. Firstly, it directly impacts the cost of goods sold (COGS), a key metric in financial reporting. The value of the used inventory is transferred from the inventory asset account on the balance sheet to the COGS expense account on the income statement. Accurate tracking ensures that the reported profit reflects the true cost of sales. Secondly, understanding készletfelhasználás patterns allows businesses to optimize their inventory levels, preventing both stockouts and excessive holding costs. This involves forecasting demand, planning procurement, and monitoring the rate at which inventory is depleted.

Different inventory valuation methods, such as FIFO (First-In, First-Out) and LIFO (Last-In, First-Out), or weighted-average cost, are applied to determine the monetary value of the készletfelhasználás. The chosen method can significantly affect the reported COGS and, consequently, the company's profitability and tax liabilities. Effective készletfelhasználás management is therefore a critical component of operational efficiency and financial health.