Warehouse code

Warehouse indicators are business indicators with which the entrepreneur checks the profitability of storage . The current values ​​are either compared with those of previous periods or with values ​​customary in the industry.

General

The inventory is always the actual quantity of an item in the warehouse. This differs from the dispositive warehouse stock , which indicates the available quantity that results when the already planned warehouse disposals to customers are subtracted from the warehouse and the warehouse receipts from suppliers that have already been announced are added. The following stocks are also of particular importance for calculating the warehouse codes:

• Opening balance at the beginning of the year
• Closing balance at the end of the year ( balance sheet date )
• Closing stock at the end of each month (= month-end stocks)
• Closing inventory at the end of each quarter (= end-of-quarter inventory)
• Closing stock at the end of each half-year (= half-year closing stock)

The maximum amount of an item that may be in stock for reasons of space, high storage costs or the possibility of destruction (e.g. because it spoils quickly or quickly becomes obsolete) is referred to as the maximum stock.

Formulas for calculating the warehouse parameters

Average inventory

The average inventory shows the average amount of an item in stock every day of the year. Let it be the inventory at the beginning of the year and the inventory at the end of the year. Then the average inventory is calculated as follows: ${\displaystyle AB}$ ${\displaystyle EB}$ ${\displaystyle \varnothing LB}$

${\displaystyle \varnothing LB={\frac {AB+EB}{2}}}$ with annual inventory

${\displaystyle \varnothing LB={\frac {AB+4\cdot QEB}{5}}}$ with quarterly inventory

${\displaystyle \varnothing LB={\frac {AB+12\cdot MEB}{13}}}$ with monthly inventory

${\displaystyle \varnothing LB={\frac {\text{Wareneinsatz}}{\text{Lagerumschlagshäufigkeit}}}}$

Cost of goods

The cost of goods is the value of the goods sold or used during a period, calculated at the cost or purchase price: ${\displaystyle WE}$

${\displaystyle WE=AB+Zugange-EB}$

or

${\displaystyle WE=\sum {\text{Lagerentnahmen}}}$

Turnover rate

→ Main article : Inventory turnover

The turnover rate expresses how often the average inventory of a period has been consumed or sold: ${\displaystyle UH}$

${\displaystyle UH={\frac {WE}{\varnothing LB}}}$

${\displaystyle UH={\frac {\text{Jahresabsatz}}{\varnothing LB}}}$

Average storage time

The average storage duration is the average time between the entry and exit of goods during a period: ${\displaystyle \varnothing LD}$

${\displaystyle \varnothing LD={\frac {360}{UH}}}$ (for 1 year)

${\displaystyle \varnothing LD={\frac {180}{UH}}}$ (for 1/2 year)

${\displaystyle \varnothing LD={\frac {90}{UH}}}$ (for 1/4 year)

${\displaystyle \varnothing LD={\frac {30}{UH}}}$ (for 1 month)

Inventory rate

${\displaystyle \varnothing {\text{Lagerzinssatz}}={\frac {{\text{Banküblicher Zinssatz}}\cdot \varnothing {\text{Lagerdauer}}}{360}}}$

Storage interest ${\displaystyle LZ}$

${\displaystyle LZ={\frac {\varnothing LB\cdot \varnothing LD\cdot p}{100\cdot 360}}}$

Storage interest as imputed costs result from the and the annual interest rate or the storage interest rate and the cost of goods (consumption) per year (accounting period): ${\displaystyle \varnothing LB}$

${\displaystyle LZ={\frac {\varnothing LB\cdot p}{100}}}$

Inventory and warehouse coverage

${\displaystyle RW={\frac {LB+OB}{V}}}$

with for completed orders, for future orders, for consumption per quarter, e.g. B. Daily consumption. ${\displaystyle LB}$ ${\displaystyle OB}$ ${\displaystyle V}$

Storage rate ${\displaystyle LK}$

${\displaystyle LK={\frac {LK\cdot 100\,\%}{\varnothing LB}}}$

Web links

• Business administration and warehouse codes, formulas (PDF; 16 kB)