‭STOCKS‬ ‭The function of and activities related to inventory control‬ ‭The function‬ I‭nventories are held for various reasons. Considering their function, inventories‬ ‭c an be generally distinguished as follows:‬ ‭-‬ ‭Decoupling supplies:‬‭for example, consumable stocks,‬‭available for purchase‬ ‭between two consecutive supply and delivery charges, safety stocks to deal‬ ‭with unforeseen events, service stocks, etc.;‬ ‭-‬ ‭Strategic stocks,‬‭including political uncertainty;‬ ‭-‬ ‭Speculative stocks in‬‭anticipation of expected price increases. (If price‬ ‭declines are expected, shortages can be created to some extent that can be‬ ‭c lassified as negative speculative inventories.)‬ ‭Activities‬ ‭Is Very‬ ‭undesirable function combinations can‬‭be mentioned:‬ ‭-‬ ‭Store and register/check;‬ ‭-‬ ‭Availability and storage.‬ ‭The position and duties of the warehouse manager are:‬ -‭ ‬ ‭Preservative function;‬ ‭-‬ E ‭ xecutive function;‬ ‭-‬ ‭Signaling function.‬ ‭T he information needs‬ ‭W ith regard to inventories, the following potential information needs can be identified:‬ purposes regulation‬ ‭of the flow of goods;‬ ‭b)‬ ‭Information that makes it possible determine‬‭the size of assets and results‬ ‭without‬‭first having to make an inventory;‬ ‭c )‬‭Information to control‬‭over the storage of stock;‬ ‭d)‬ ‭Information for exercising overarching‬‭control on‬‭the accounting for the‬ ‭c onsideration delivered or received or charged for purchases and sales or for‬ ‭the semi-finished products or products obtained during processing.‬ ‭a)‬ ‭Information for decision-making ‭ d a) Regulation of the flow of goods‬‭It‬ A ‭is clear that the information needs‬ ‭concern:‬ ‭-‬ ‭The State‬‭size‬‭( stock) at a certain time, in total or specified by item (groups); with‬ ‭regard‬ ‭to the economic stock, it is often desirable to provide further detail on the‬ ‭c omponents that make up the economic stock;‬ ‭-‬ ‭It‬‭to happens‬‭(the changes, current quantities) in a certain period, distinguished by‬ ‭decreases and increases.‬ ‭To promote smooth processing of sales orders and internal production orders, it must of‬ ‭course be known where (in which warehouses, warehouses, etc.) the stocks are located.‬ ‭Ad b) Determination of assets and results without inventory‬ ‭ so-called permanent balance is only in the absence of the so-called mixed‬ A ‭account to‬‭realize.‬ ‭Ad c) Control of storage‬ ‭The custody-presence check and the material connection check to be discussed under point d).‬