täisinventuur

Täisinventuur is a full physical inventory count of all stock held by an organization at a specific date. Its purpose is to verify quantities and conditions, and to establish reliable inventory records for financial reporting and internal controls. It differs from cycle counting, which inventories items in stages; täisinventuur aims to count every item in stock.

The process typically includes planning, preparing data and spaces, and selecting counting methods. The physical count is performed by staff, often by location or category, with counts recorded in a ledger or barcode system. After counting, results are reconciled with the inventory records in the enterprise resource planning system, and discrepancies are investigated. Adjustments are posted to reflect actual quantities and, if needed, write-downs for damaged or obsolete stock. The final inventory is valued according to the organization’s cost method and accounting standards.

Täisinventuur is commonly conducted at year-end or at other reporting dates and may be required by auditors or regulators. Modern implementations use barcode scanning, RFID or mobile devices to improve speed and accuracy. Challenges include labor intensity, operational disruption, counting errors, and inventory shrinkage. When completed, täisinventuur improves data quality, supports accurate financial statements, and strengthens internal controls over inventory management.