átlagkészlet

Átlagkészlet, often translated as average inventory or average stock, is a fundamental concept in inventory management and accounting. It represents the average quantity of inventory held by a business over a specific period, typically a month, quarter, or year. The primary purpose of calculating átlagkészlet is to gain a clearer understanding of the company's investment in inventory and to assess the efficiency of its inventory management practices.

There are several methods for calculating átlagkészlet, with the most common being the simple average. This method involves adding the inventory value at the beginning of the period to the inventory value at the end of the period and dividing the sum by two. For a more accurate representation, especially if inventory levels fluctuate significantly, a weighted average or an average of monthly or weekly stock levels can be used. This involves summing up the inventory levels at regular intervals within the period and dividing by the number of intervals.

Átlagkészlet is a crucial metric for various business analyses. It is used in calculating inventory turnover, a key performance indicator that measures how many times a company has sold and replaced its inventory during a given period. A lower átlagkészlet, relative to sales, generally indicates better inventory management and higher efficiency. Conversely, a high átlagkészlet might suggest overstocking, leading to increased holding costs, potential obsolescence, and tied-up capital. Businesses use this figure to optimize reorder points, forecast demand, and make informed decisions about procurement and sales strategies.