You will need
• balance or other form of inventory, contracts with suppliers and customers, calculator, Notepad, pen
Instruction
1
Calculate initial inventory. This figure can be found in the balance sheet for the previous period or in any other form of accounting of commodity stocks. The figure at the end of the previous year, as a rule, is transferred at the beginning of the current period. For example, a sewing company "X" is stored in the warehouse the material at a total cost of 1 678 000.
2
Determine the value of the procurement. This value is taken from the contracts with suppliers or other documentation confirming the fact of purchase. Even in the beginning of the year sewing company "X" purchased the material for the sum of 590 000 roubles.
3
Calculate the value of sales. This parameter should reflect the amount of sales that could realize the organization at the beginning of the period. Let the garment company "X" fabric store "Y" bought material to 630 000.
4
Count inventory by the formula:
TZ = NTZ + S – P where
TK – inventory, NTZ – initial inventory S – purchases N sales.
In the above example, TK = 1 678 000 + 590 000 – 630 000 = 1 638 000 rubles.
5
Calculate the stock on every product. For a more qualitative analysis of the movement of goods in the warehouse is necessary to calculate the index of specification for each type of product and its variety. In particular, in our example, TK can be calculated separately for silk, one for woolen cloth, separately for synthetics. While the stock of silk, you can also differentiate by color, density or width of the meter. Therefore, it is recommended to create a special computer program which will track the movement of commodity inventory for each particular product. This will enable the company to respond quickly to the situation – conduct advertising campaigns that promote the sale of goods or urgently to buy raw materials or finished products from the supplier.