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Inventory Turnover

What is Inventory Turnover? 

Inventory turnover describes how often the average inventory is sold or consumed within a given period.

It is a key metric for evaluating capital tied up in inventory.

 

How is it calculated?

Formula:

Cost of goods sold ÷ average inventory

Example:

Cost of goods sold: €1,000,000
Average inventory: €200,000

→ Inventory turnover = 5

 

Benchmarks

 

Significance

High inventory turnover means:

  • low capital commitment
  • fast inventory movement
  • efficient processes

Low turnover indicates:

  • excess inventory
  • weak demand
  • inefficient planning


Optimization Opportunities

  • assortment optimization
  • better forecasting
  • reduction of slow movers
  • closer alignment with procurement

 

Typical Mistakes 

👉 Too high turnover can also be problematic:

 

Relation to other KPIs

 

Practical Example

A retailer reduces its inventory:

  • before: turnover 5
  • after optimization: turnover 9

→ significantly reduced capital tied up

 

❓ FAQ

Is a high inventory turnover always good?

No—it has to be compatible with the delivery capabilities. 

How can you increase the turnover?

Through better planning and lower inventory levels.



Conclusion

Inventory turnover is a key indicator of efficiency and capital utilization in the warehouse.

👉 The goal is to balance availability and capital commitment.