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Inventory

CATEGORY

Accounting and Audit

Definition

Inventory, also known as stock, refers to the goods and materials held by a company for the purpose of resale or production. Inventory includes raw materials, work-in-progress, and finished goods that are either purchased or manufactured by the company. Managing inventory involves balancing supply and demand, optimizing stock levels, minimizing holding costs, and ensuring timely delivery to customers. Inventory is recorded as an asset on the balance sheet and is essential for supporting sales and production activities.

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