Merchandise management system

An inventory management system (abbreviated WWS or WaWi ) is a model for mapping the flow of goods in the business process of a company. The term is mainly used in connection with business software for disposition and logistics .

Features and functions

ERP systems affect several areas:

• The sales department creates the offer , the order , the delivery note and the invoice with the WWS . Extended functions are, for example, order confirmations , workshop orders , warehouse issue receipts, customer tracking for the administration of information for customer care ( customer relationship management , customer relationship management ) and external data acquisition for the field service. All functions of the sale serve to conclude a valid sales contract. The invoicing , i.e. the transfer of the outgoing invoice book to the accounting , usually completes the sales process of an MRP. The accounts receivable department monitors the payment transactions to the customer, the accounts payable department that to the suppliers.

• The purchase required functions for the order proposal determination ( needs assessment ) and the order . Using the data from sales and warehousing, an MRP can automatically determine order proposals or trigger an order.

• The goods logistics monitor the internal inventory management in the WWS through a module for warehouse management. The modern warehouse management software is an integrated module of an MMS so that the movement data, especially from sales (order confirmations, delivery notes), purchasing (order, incoming goods) and, if necessary, internal reservation and stock removal for production, are automatically transferred to the warehouse management. The inventory of the goods is also supported. Warehouse key figures that an MMS should support are, for example, the minimum stock, the reorder level and the maximum stock. The core area in the warehouse is also order picking, with which the goods can be stored and removed from the warehouse. ERP systems usually support dynamic storage , static storage and mixed forms. Solutions for picking are also integrated, for example based on route-optimized pick lists or the use of MDE devices.

Possible components

Further possible components of a WWS are:

• Cash register interface or integrated sales register for direct sales
• Settlement of the commission for the seller
• Creation of interactive catalogs (online shops, CD shops)
• Personnel management, e.g. employee time recording , flextime accounts, master data management
• Project-related time recording
• Reporting for evaluations (e.g. from stock values ​​to BWA)
• Financial management, e.g. B. accounting , payment reconciliation, reporting, open item lists
• Management of sales branches
• Data exchange via standardized interfaces (e.g. EDIFACT , Datanorm , XML , CSV and, for example, the standards developed by GAEB , DATEV or VDA )
• Statistical evaluations of the data for controlling
• In the case of manufacturing companies, the interface to a production planning and control system (PPS)
• In the case of trading companies, interfaces to one or more online shop systems for the e-commerce sector or to online marketplaces; In some cases there are also integrated online shops that can be viewed as part of the WWS.

Open, closed and integrated merchandise management system

A WWS is said to be closed if it includes all of the following central modules:

• Incoming goods module
• Goods issue module
• Disposition and ordering module
• Issue of planning aids and order proposals
• Order writing and monitoring
• Marketing / management information module.

If one of these modules is missing, it is an open merchandise management system. On the other hand, one speaks of an integrated merchandise management system if all of the above-mentioned modules are available and there are also connections to the outside world, for example to banks, suppliers or market research institutes.

Differences and similarities with enterprise resource planning systems

The transition between the inventory control system and the ERP system is not clearly defined. The delimitation is usually based on the range of functions. Are z. If, for example, functions or modules in the area of controlling and materials management are integrated, one speaks more of an ERP than of a WWS.

The structure of the application software of a WWS is based on a database that manages the master data and movement data with the following database structure: Master data are the objects managed in data records , especially customers, suppliers, goods (articles) or parts lists . In relation to this, the movement data , the managed economic transactions in the form of money (incoming invoice, invoice to the customer) and goods (warehouse receipt, delivery note) are recorded in separate data records.

Advantages of introducing a merchandise management system

A merchandise management system plays a key role in the company's success. As with ERP software , inventory control systems should be able to control the essential processes in the company, avoid redundant data entry and reduce manual processes as much as possible through automation or at least partial automation. To this end, the system should provide evaluations and key figures and thus important decision-making aids. Important processes are, for example, the creation of a receipt for an offer, an order, an invoice and a credit note. Many systems can also manage multiple warehouses and always display the current stock if it is maintained accordingly. Bookings via a connected cash register system or an eShop are also booked directly in the system. Companies can also evaluate how well which articles are selling and thus optimize their product range. In order for the ERP system to offer the company added value, it must be optimally geared towards the company and support the company processes.

Tax submission requirement as part of the digital tax audit

The highest court has not yet clarified whether the documents from the WWS must be submitted. If a trader voluntarily or for professional reasons keeps more detailed records than required for a retailer according to settled case law, he is not obliged to surrender them. However, companies are obliged to submit the electronic data indirectly if this data is required for updating a permanent inventory or serves as evidence for partial value depreciation. The refusal to hand over these documents alone does not lead to the tax office being authorized to make estimates.

literature

• Becker, Jörg; Vering, Oliver; Winkelmann, Axel: Software selection and implementation in industry and trade. Approach and experience with ERP and merchandise management systems. Springer-Verlag, Berlin, Heidelberg, New York 2007, ISBN 978-3-540-47424-1 .
• Winkelmann, Axel; Knackstedt, Ralf; Vering, Oliver: Adaptation and development of inventory control systems - an exploratory investigation. Commercial study no. 3. Ed .: Becker, Jörg. Münster 2007. Study for download (PDF; 543 kB)

Individual evidence

1. ↑ Advantages of inventory control systems
2. ↑ So already Taetzner / Büssow, Principles for data access and checking of digital documents - Quo vadis? , BB 2002, 69, 73 item V; see. also FG of the state of Saxony-Anhalt decision of January 15, 2013 - 1 V 580/12 (HaufeIndex: 3651994)
3. ↑ FG Münster, judgment of October 10, 2013 - 2 K 4112/12 E -, DStZ 2014, page 55, online: openJur 2013, 44359