Bestandscontrolling
Also: Lagerbestandscontrolling, Inventory Controlling, Bestandssteuerung, Bestandsüberwachung, Inventory Control
AI-generated
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
- Inventory controlling combines KPI measurement with active management in order to avoid both overstocks and stockouts.
- Key indicators are inventory turnover, days of supply, inventory value, and inventory accuracy.
- Data quality in the warehouse management system is the most important prerequisite for valid controlling results.
- Inventory controlling is not pure reporting — it must trigger concrete actions in procurement and materials planning.
- Target stock levels cannot be defined as a blanket standard; they must be company-specific and reviewed on a regular basis.
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.
Related terms
- ABC-Analyse
ABC analysis is a method for classifying items, vendors, or processes into three priority classes (A, B, C) based on their economic significance. It forms the basis for differentiated decision-making in warehousing, inventory management, and procurement.
- Absatzplanung
Sales planning refers to the systematic forecasting of future sales volumes for defined products, regions, or channels. It forms the foundation for all downstream planning processes in production, procurement, and logistics.
- Absatzprognose
The sales forecast estimates future demand for products or items over a defined period. It forms the basis for inventory, capacity, and procurement planning in logistics and purchasing.
- Artikelstammdaten
Item master data refers to the permanently valid base data of an item – such as dimensions, weight, packaging units, hazardous goods classification, and best-before date relevance. It forms the foundation for all logistical, procurement-related, and system-driven processes along the supply chain.
- Bedarfsermittlung
Requirements planning refers to the systematic process by which an organization's future material or goods requirements are determined in terms of quantity and timing. It forms the basis for inventory management, procurement, and warehouse planning.
- Bedarfsplanung
Demand planning refers to the systematic process by which a company determines what quantities of materials, goods, or resources are needed and when. It forms the foundation for inventory management, procurement, and warehouse planning.
- Beschaffungsplanung
Procurement planning refers to the process by which a company systematically determines which materials or goods need to be sourced, in what quantities, at what time, and from which suppliers.
- Bestand in der Logistik
In logistics, inventory refers to the quantity of goods physically present or recorded in accounting at a specific point in time – including raw materials, semi-finished goods, and finished products. It is a key control variable because it ties up capital while simultaneously ensuring the ability to deliver.

