The most common types of inventory in intralogistics include periodic inventory, delayed inventory and continuous inventory.

In the case of end-of-period inventory, the stocks are recorded in terms of quantity on a fixed date at the end of the financial year, as required by the German Commercial Code. This inventory should be carried out close to the balance sheet date. A time offset of the count of ten days before and ten days after this date is possible. All inventory changes within this period must then be calculated back or forward to the key date.

Advantages and disadvantages of end-of-period inventory

The advantage is that the inventories and values determined can be assigned to a balance sheet date or a clear period close to the balance sheet date.

The disadvantage is that as of the balance sheet date, an interruption of operations is necessary to carry out the inventory.

For more information on common types of inventory, see Delayed Inventory.

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