Think you’re doing too much purchasing and not enough selling? Or, think you’re selling too much and not buying enough? There’s only one way to be sure, and that’s by finding your inventory turnover ratio.
什么是库存营业额？
Inventory includes all the goods you have for sale and in storage, such as raw materials, items in the production process, and finished goods. Inventory turnover is a type of ratio that shows you how efficiently you manage that inventory. The inventory turnover ratio, or stock turnover ratio, tells you how often you sell or use and replace inventory during a time period (e.g., month).
Your ratio may tell you that you:
- 购买过多的库存（即积压）
- Don’t buy enough inventory to keep up with demand (i.e., understock)
如果您购买过多的库存，则可以将商品无休止地坐在架子上。没有人想要（特别是如果这些商品易腐的话！）。另一方面，您可能会过快地卖出库存，不得不拒绝客户，直到您可以补货为止。也没有人想要那个（尤其是如果他们在同时转向您的竞争对手！）。
使用您的库存周转率来帮助做出明智的决定product pricing，您提供的产品，营销工作和购买时机。
库存营业额与收缩
Some business owners confuse inventory turnover with库存收缩。尽管营业额衡量了您出售（或使用）库存的速度，但收缩告诉您您损失了多少库存。
库存收缩向您展示了由于盗窃，损坏，记录保存错误或供应商欺诈而损失了多少库存。
因此，收缩可能决定您需要在一段时间内更换库存的速度。而且，过多的收缩可能会损害您的业务营业率（因为您没有出售或使用这些物品）。但是，营业额和收缩是not一个又一个。
如何计算库存周转率
准备计算业务的库存营业额吗？首先，确定要使用的时间段。然后，您需要在此期间知道您的业务销售成本（COG）和平均库存（也就是库存的平均值）。
要获得该比率，请使用此神奇的库存周转公式：
库存周转率=销售商品成本 /平均库存Value
想知道您手头上有多长时间？您可以以每年365天的比率（365 /比例）分开。
例子
假设您想在过去一年中找到库存周转率。在此期间，您出售的商品成本等于60,000美元。而且，您的平均库存为8,000美元。
To find your stock turnover ratio, divide your cost of goods sold by your average inventory:
Inventory Turnover Ratio = $60,000 / $8,000
Inventory Turnover Ratio = 7.5
Your inventory turnover ratio of 7.5 shows that you “turned over” your inventory 7.5 times in the past year. This shows you held onto inventory for around 48.7 days (365 / 7.5).
所以……好吗？
What is a good inventory turnover ratio?
同样，您的库存比率显示了您在一段时间内出售或使用和补货的库存的次数。因此，通常，较高的比率（例如5）优于较低的比率（例如1）。这表明您比较低的比率更快地销售或使用库存。
一个高比率可能表明：
- 强劲的销售
- Understocking
- 价格差（即定价太低）
一个low ratio可能表明：
- 销售疲软
- 过多的
- 价格差（即定价太高）
但是，请记住，“好”比率可能取决于您的行业。例如，销售高端商品的公司的比率可能比杂货店低。
What to do if your stock turnover ratio is too high or too low
认为您的股票营业率太高还是太低？您可以采取一些步骤使其正确。
如果您的库存周转率太高或太低，则可以采取这样的措施：
- 调整定价
- 高比例：销售库存太快？您的价格可能太低（不是您的客户在抱怨！）。
- Low ratio: Having trouble selling your inventory? Your pricing may be too high for your target market.
- 寻找新的供应商
- 高比例：供应链问题可能会导致库存货架以满足需求的困难。
- Low ratio: Maybe you have problems selling inventory because the goods you receive just aren’t cutting it. You might consider finding better quality items from a new supplier.
之前严厉措施来改善你的ratio, take a step back and consider your business’s specifics. Sometimes, having a too-high ratio is good, like if you just had a major sales event to get rid of old stock. Likewise, having a too-low ratio can be good if you overstock to avoid upcoming supply shortages.
是否想降低过高或过低股票周转率的机会？考虑花更多的时间demand forecasting。Demand forecasting can help you predict future customer demand and sales. For example, you may discover that there’s going to be an increase in demand for Product XYZ due to market trends and conditions. And if that’s the case, you’d want to stock up.
您应该使用的其他业务比率
The stock turnover ratio isn’t the only one you should use to make business decisions. Other财务比率you should familiarize yourself with and use include:
- 当前比率（或营运资本比率）：您的资产与业务负债相比如何？
- 速动比率：您可以付款短期债务吗？
- 投资回报率（ROI）比率：与您支付的费用相比，投资带来了多少钱？