Calcolatore Rotazione delle Scorte Gratuito
Calcola la rotazione delle scorte e i giorni di permanenza in magazzino. Misura l'efficienza del magazzino.
Inventory Turnover
6.00
Inventory Turnover vs Cost of Goods Sold (COGS)
Formula
How to Calculate Inventory Turnover
Formula
Inventory Turnover = Cost of Goods Sold / Average Inventory Days to Sell Inventory = 365 / Inventory Turnover
Inventory turnover tells you how many times you cycle through your entire stock during a year. Higher turnover means products sell quickly, tying up less cash in warehoused goods. The days-to-sell metric converts this into a more intuitive timeframe showing how long the average item sits before being sold.
Esempio Risolto
A retailer has $600,000 in COGS. Inventory was $80,000 at the start of the year and $120,000 at the end.
- 01Average Inventory = ($80,000 + $120,000) / 2 = $100,000
- 02Inventory Turnover = $600,000 / $100,000 = 6.0
- 03Days to Sell = 365 / 6.0 = 60.8 days
- 04Inventory cycles through about 6 times per year.
Domande Frequenti
Is higher inventory turnover always better?
Generally yes, but extremely high turnover might signal understocking, which leads to stockouts and lost sales. The ideal rate balances efficient stock management with meeting customer demand.
Why use COGS instead of revenue?
COGS measures inventory at cost, which aligns with how inventory is valued on the balance sheet. Using revenue would inflate the ratio because it includes profit margin.
Impara