How to Calculate Inventory Turnover Ratio

Page 1

HOW TO CALCULATE INVENTORY TURNOVER RATIO


Inventory turnover ratio helps you in evaluating HOW WELL THE MANAGEMENT IS WORKING in managing the inventory and generating sales from it


It is the measure of HOW QUICKLY YOUR BUSINESS SELLS through its inventory in a given period of time and needs to replace it again


Inventory turnover is a financial ratio which depends on


Cost of Goods Sold (COGS)

Average Inventory


CALCULATING THE FINANCIAL RATIO


Deciding the Inventory Turnover Period

1


The time period can range from one single day or an entire year or it can be a particular week. We cannot CALCULATE INVENTORY TURNOVER AT A PARTICULAR INSTANT


Calculating the Cost of Goods Sold( COGS)

2


Cost of goods sold is the direct total expense associated with the production of goods sold or the cost of the goods you ACQUIRE TO SELL TO THE CUSTOMERS



Finding Average inventory

3


Calculating average inventory is simple, add the starting INVENTORY AND ENDING INVENTORY TOGETHER Divide the sum by 2



Apply the Inventory Turnover Formula

4




APPLICATION AND INTERPRETATION OF INVENTORY TURNOVER IN YOUR BUSINESS


Using Inventory Turnover to Calculate Average Days to Sell a Product

1


Inventory turnover period in simple words is also known as the AVERAGE NUMBER OF DAYS REQUIRED TO SELL A PRODUCT



The Ideal Inventory Turnover Ratio

2


High inventory turnover indicates fast moving inventories and efficient operations

Low inventory turnover indicates that the company’s goods are spending a lot of time being stored in the warehouse


Consider Ideal Turnover According to the Product Type

3


Items with high turnover are good because there are MANY PRODUCTS THAT TEND TO EXPIRE SOON or get out of season quickly


Very High Inventory Turnover is Also not Good

4


Usually HIGH INVENTORY TURNOVER INDICATES HIGH SALES. But at times that is not true, especially for non-perishable goods


CONCLUSION As per the product, you need to keep inventory turnover in check so as to match demand and supply. Optimal Inventory Turnover Ratio varies from company to company and thus cannot be generalized


READ MORE Emergeapp.net/sales/calculat e-inventory-turnover-ratio/


Turn static files into dynamic content formats.

Create a flipbook
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.