‭ ffice stock administration (KVA)‬ O ‭As discussed earlier, stock administration, which is used, among other things, to‬ ‭monitor the presence of stock, should not be kept by those who are responsible‬ ‭for the custody of the goods in question or who have the power to dispose of the‬ ‭stock. Stock administration kept outside the control of these persons is usually‬ ‭referred to as KVA‬‭.‬‭If differences are noted between‬‭the available stock and the‬ ‭balance that must be available according to the KVA, there are in principle two‬ ‭options:‬ ‭-‬ E ‭ ither there is one real‬‭inventory shortage (or surplus),‬‭for which the warehouse‬ ‭manager can be held responsible,‬ ‭-‬ ‭Either the‬‭KVA data is incorrect‬‭.‬ ‭-‬ ‭The warehouse manager may be inclined to assume the latter.‬ ‭W arehouse inventory administration‬ I‭t‬‭c an‬‭It is therefore important that the warehouse‬‭manager has a registration (referred to‬ ‭as‬‭warehouse inventory administration)‬‭on the basis‬‭of which he can determine for‬ ‭himself how much should be present. Any differences between this registration and the‬ ‭KVA can be clarified on the basis of the dates, receipt numbers, etc. stated in the‬ ‭changes. If the two administrations are in agreement, it can be assumed that any‬ ‭differences observed between KVA and inventoried stocks are real.‬ ‭Closed or open warehouses‬ ‭ ypically, supplies will be stored in‬‭closed warehouses‬‭.‬‭The consumption that‬ T ‭appears after stocktaking of the open warehouses (application of the BETA‬ ‭formula),‬‭employ tanto be tested‬‭to it according to the retrograde‬‭account‬‭or‬ ‭based on budget‬‭figures established‬‭standard consumption. In general, it can be‬ ‭stated that as soon as differences determined by the retrograde account become‬ ‭significant, direct consumption registration should be carried out if possible. Each‬ ‭delivery will then have to be registered, stating the consuming department. The‬ ‭warehouse in question is then not open, but closed. If this is a temporary‬ ‭measure, it is a searchlight‬‭administration.‬ ‭ ricing for stock registration in quantities and monetary amounts‬ P ‭Using fixed transfer prices offers the option of also including a (fixed) amount to‬ ‭cover freight, import duties, purchasing handling costs, storage costs, etc‬‭The‬ ‭system of fixed transfer prices can then lead to a more flexible working method‬ ‭than systems whereby people jealousy stick to the so-called 'real' costs. The latter‬ ‭are often only determined afterwards. In practice, when this system is applied, the‬ ‭difference between fixed transfer prices and the net invoice amount is sometimes‬ ‭posted to a single account, which is then called 'Price differences'. This also‬ ‭includes the amounts that are intended to cover additional costs. However, insight‬ ‭will generally be significantly improved if one or more separate accounts are‬ ‭reserved for the latter amounts.‬ ‭The inventory‬ ‭The most important functions‬‭that the inventory can fulfill,‬‭are the following:‬ ‭-‬ ‭Determination of capital and operating result;‬ ‭-‬ ‭Control of the custodian;‬ ‭-‬ ‭Checking the maintenance of office stock administration;‬ ‭-‬ ‭Indirect determination of consumption or sales;‬ ‭-‬ ‭Indirect determination of production;‬ ‭-‬ ‭Determination of the amounts;‬ ‭-‬ ‭Establishment of 'existence';‬ ‭-‬ ‭Determination of presence;‬ -‭ ‬ D ‭ etermination of damage, destruction or loss;‬ ‭-‬ ‭Assessment of age and quality.‬