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Prerequisites

The legal basis for random sample inventories in Germany is §241 Para. 1 of the HGB (German Commercial Code):

  • Inventory may also be taken…with the help of recognized mathematical-statistical methods based on random samples.
  • The procedure must correspond to the principles of orderly bookkeeping (GoB).
  • The significance of inventory taken this way must equal the significance…of a physical inventory.


The auditors' institute has developed statements that specify concretely which methods may be applied and which prerequisites must be fulfilled:

  • The stock must contain at least 1000 items or bin locations.
  • EDP-supported storage management must be present (ERP / PPS systems and others).
  • Inventory must be conducted by a reliable random sample inventory software program certified by auditors.

The same prerequisites apply in similar form in other countries. Our systems are currently used in Germany, Austria, and Switzerland. Other countries will be added soon.

For all random sample procedures, the differences between book and actual values may not be too large. This often varies a lot within an operation. Thus, for example, there is an automatic warehouse area, a conventional area, and a production warehouse. These can also be recorded with procedures.

It's best to explain your company’s situation in a meeting.
Please just contact us.



    
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