{"id":3924,"date":"2019-11-19T17:28:58","date_gmt":"2019-11-19T17:28:58","guid":{"rendered":"https:\/\/business-one.net\/?p=3924"},"modified":"2025-09-15T13:48:09","modified_gmt":"2025-09-15T11:48:09","slug":"bestandsbewertung","status":"publish","type":"post","link":"https:\/\/business-one-consulting.bendit.de\/en\/blog\/inventory-valuation\/","title":{"rendered":"Inventory valuation"},"content":{"rendered":"<div class=\"row\"  id=\"row-649523979\">\n\n\t<div id=\"col-1927439473\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h2>Continuous inventory management versus non-continuous inventory management<\/h2>\n<p>In SAP Business One, there are <strong>two options for inventory valuation<\/strong> The options are: continuous inventory management and non-continuous inventory management.<\/p>\n<p>The <strong>continuous inventory management<\/strong> This reflects the value of inventory postings in the form of financial transactions in the financial accounting system. Such financial transactions are executed when items defined as stock items are added to or removed from inventory.<\/p>\n<p>In continuous inventory management, inventory postings affect both the physical stock levels and the inventory value. Automatic journal entries are created in the general ledger to reflect changes in inventory value.<\/p>\n<p>The second option is to use a <strong>non-continuous inventory management<\/strong>, In a non-continuous inventory system, sales, purchases, inventory, and production transactions automatically create inventory transactions that only affect inventory levels and not the inventory value. Transactions in a non-continuous inventory system do not generate direct, inventory-relevant financial postings in the general ledger. However, you can obtain an estimate of the inventory value using the various inventory reports.<\/p>\n<p><strong>Continuous inventory management must be activated before the first transaction is posted. After the first inventory transaction is posted, the option to choose between continuous and non-continuous inventory management is deactivated, and the selected setting can no longer be changed.<\/strong><\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-1800350970\">\n\n\t<div id=\"col-1318960424\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner box-shadow-4\"  >\n\t\t\t\n\t\t\t\n<h3>Continuous inventory management<\/h3>\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1318960424 > .col-inner {\n  border-radius: 20px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n<style>\n#row-1800350970 > .col > .col-inner {\n  padding: 30px 30px 20px 30px;\n  background-color: rgb(242, 242, 242);\n}\n<\/style>\n<\/div>\n<div class=\"row\"  id=\"row-1510543537\">\n\n\t<div id=\"col-1007815575\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p>Is the <strong>Continuous inventory management activated<\/strong>, Items can be valued using the FIFO, moving average, and standard price valuation methods. Valuation can take place at the company level, the warehouse level, or the batch\/series level.<\/p>\n<p>Continuous inventory management creates a <strong>Accounting for material costs according to the cause<\/strong>. Inventory transactions affect both the stock level and the inventory value. Automatic postings are created in the general ledger. <strong>Inventory level and inventory value are current<\/strong>, if the booking of goods receipt and incoming payment is made promptly.<\/p>\n<p>Purchases of inventory-managed items are posted to an inventory account. The cost of materials is only posted when the items leave the warehouse and are delivered to customers or consumed in the production process. Simultaneously, the inventory account is debited, thus reducing it by the amount of items to be delivered or consumed. This can be triggered, for example, by delivery or the outgoing invoice (without the preceding delivery document), as well as by backflushing or manual removal during the production process.<\/p>\n<p>Continuous inventory management requires a certain discipline in posting entries, as goods receipts and incoming invoices for items should be posted promptly according to the business model to ensure the items are used with the correct valuation in SAP Business One. If an incoming invoice is posted after the item has been sold and the purchase price differs from the price posted in the goods receipt, SAP Business One automatically posts a correction entry. From an accounting and valuation perspective, everything is correct. However, if this happens frequently, the complexity of the accounting system is increased by the additional postings, which can lengthen the time required to track the transactions. The same applies to negative inventory levels: these are possible, but not recommended, as they also increase the complexity of the postings and can make them more difficult to track.<\/p>\n<ul>\n<li>The number of stored items is known.<\/li>\n<li>The asset value is transparent.<\/li>\n<li>Material costs are booked according to the principle of causation.<\/li>\n<li>Negative balances are not recommended.<\/li>\n<li>Goods receipts and incoming invoices should be booked promptly in accordance with the business model.<\/li>\n<\/ul>\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1007815575 > .col-inner {\n  margin: 0px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-1069011583\">\n\n\t<div id=\"col-703169605\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner box-shadow-4\"  >\n\t\t\t\n\t\t\t\n<h3>Non-continuous inventory management<\/h3>\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-703169605 > .col-inner {\n  border-radius: 20px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n<style>\n#row-1069011583 > .col > .col-inner {\n  padding: 30px 30px 20px 30px;\n  background-color: rgb(242, 242, 242);\n}\n<\/style>\n<\/div>\n<div class=\"row\"  id=\"row-899229912\">\n\n\t<div id=\"col-245069968\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p>At the <strong>non-continuous inventory management<\/strong> While sales, purchases, inventory, and production transactions reflect inventory levels, they do not generate direct, inventory-relevant financial entries in the general ledger. Therefore, the inventory value of an item is not reassessed with each inventory release or receipt.<\/p>\n<p>When purchasing stock-managed items, the goods receipt triggers a posting of the material cost. The material cost is therefore incurred at the time of purchase. With continuous inventory management, it is incurred at the time of delivery to the customer or consumption in the production process. The consequence of non-continuous inventory management is that the inventory value must be manually adjusted at specific intervals (monthly\/quarterly\/annually) via inventory change postings; only then is the correct inventory value reflected in the balance sheet.<\/p>\n<ul>\n<li>The number of stored items is always known.<\/li>\n<li>The inventory value is only correctly reflected in the balance sheet at the end of a period if inventory change entries have been made.<\/li>\n<li>Material costs only match the resulting inventory reductions at the end of the period.<\/li>\n<li>Negative balances are possible<\/li>\n<\/ul>\n<h2>You can find more information here:<\/h2>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-2102481765\">\n\n\t<div id=\"col-471412083\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row\"  id=\"row-1979246524\">\n\n\t<div id=\"col-416367768\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1955029595\">\n\t\t<a class=\"\" href=\"https:\/\/business-one-consulting.bendit.de\/wp-content\/uploads\/2025\/08\/SBO1008_Bestandsbewertung.pdf\" target=\"_blank\" rel=\"noopener\" >\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"427\" height=\"301\" src=\"https:\/\/business-one-consulting.bendit.de\/wp-content\/uploads\/2019\/11\/SBO1008_Bestandsbewertung-1.webp\" class=\"attachment-original size-original\" alt=\"\" srcset=\"https:\/\/business-one-consulting.bendit.de\/wp-content\/uploads\/2019\/11\/SBO1008_Bestandsbewertung-1.webp 427w, https:\/\/business-one-consulting.bendit.de\/wp-content\/uploads\/2019\/11\/SBO1008_Bestandsbewertung-1-300x211.webp 300w, https:\/\/business-one-consulting.bendit.de\/wp-content\/uploads\/2019\/11\/SBO1008_Bestandsbewertung-1-18x12.webp 18w\" sizes=\"auto, (max-width: 427px) 100vw, 427px\" data-attachment-id=\"20123\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\t\t\n<style>\n#image_1955029595 {\n  width: 40%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>","protected":false},"excerpt":{"rendered":"<p>In SAP Business One, there are two options for inventory valuation: perpetual inventory management and non-perpetual inventory management.<\/p>","protected":false},"author":3,"featured_media":21235,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[38],"tags":[],"class_list":["post-3924","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.5) - 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