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Bestandscontrolling

Also: Lagerbestandscontrolling, Inventory Controlling, Bestandssteuerung, Bestandsüberwachung, Inventory Control

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In brief

Inventory controlling refers to the systematic monitoring, analysis, and management of stock levels using defined key performance indicators. It connects logistics and procurement to reduce tied-up capital and ensure delivery capability.

Key facts

What is inventory controlling?

Inventory controlling is the continuous measurement and evaluation of stock levels with the goal of avoiding both overstocks and stockouts. It provides logistics management, procurement, and corporate governance with a reliable data foundation on which decisions about order quantities, safety stocks, and warehouse locations are made. Unlike simple stock recording, inventory controlling goes one step further: it evaluates deviations, identifies root causes, and proposes corrective measures.

How does inventory controlling work in practice?

At its core, inventory controlling relies on a set of KPIs that are evaluated on a regular basis. Typical metrics include:

  • Inventory turnover: How often is a stock completely consumed or sold within a given period?
  • Days of supply: How many days will the current stock last at a given consumption rate?
  • Inventory value: How much capital is tied up in the warehouse?
  • Stockout rate: How frequently cannot a demand be fulfilled from stock?
  • Inventory accuracy: How closely does the book inventory match the physical inventory?

These KPIs are typically recorded in an ERP system or a specialized warehouse management system and prepared in dashboards or regular reports. Many companies link inventory controlling closely to ABC analysis in order to classify items by value or turnover and to differentiate the intensity of control.

Variance analyses are a central tool: if the days of supply for an item consistently exceed the target value, this indicates excessively high safety stocks or changed demand patterns. If they consistently fall below it, there is a risk of stockouts. In both cases, controlling triggers feedback to procurement or materials planning.

What matters during implementation?

Effective inventory controlling stands or falls with data quality. Posting gaps, missing goods receipt postings, or inaccurate master data distort every KPI. Ensuring clean processes in the warehouse — from putaway to stocktaking — is therefore a fundamental prerequisite.

Choosing the right target values is vendor- and company-specific and cannot be defined as a blanket standard. It depends on demand fluctuations, lead times, item value, and strategic service objectives. A regular review cycle is recommended, in which target values are jointly examined by logistics, procurement, and controlling. Anyone who uses inventory controlling purely as a reporting tool is not realizing its full potential — the key is deriving concrete management actions.

Frequently asked questions

The core KPIs include inventory turnover, days of supply, inventory value, stockout rate, and inventory accuracy. Which metrics take priority depends on the industry and the company's objectives.

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