varastosaldon

Varastosaldo, or stock balance, refers to the quantity and value of goods currently held in inventory at a specific moment. It is a central concept in inventory management and financial accounting, used to plan replenishment, production, and order fulfillment.

The stock balance is updated as goods enter the stock (receiving, purchases, returns) and as goods leave the stock (sales, production usage, scrapping). Regular stocktaking helps verify records and adjust discrepancies. In ERP and accounting systems, varastosaldo is tracked for both quantity and monetary value and is reported as part of working capital in the balance sheet under inventory.

Varastosaldo can be described in two dimensions: quantity (how many units are on hand) and value (the monetary worth of those units). The ending value depends on the cost flow assumption used: first-in, first-out (FIFO) and weighted average are common; LIFO is less common and often restricted by accounting standards. The general relation is beginning stock plus purchases or production minus usage or sales equals ending stock.

Understanding varastosaldo supports decision making, such as minimizing holding costs, preventing stockouts, and optimizing reorder points. Related concepts include safety stock (turvasaldo), reorder point, and obsolescence or dead stock. In financial reporting, varasto is typically a current asset and affects cost of goods sold and gross margin.