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Day 96 (9 Mar 2023)

Writer: Foo Yoong HouFoo Yoong Hou

Today, I consulted with my senior to learn more about the inventory aging test, which is a method used to assess the age of a company's inventory by grouping it based on how long it has been in stock. This helps companies identify slow-moving or obsolete inventory and take action to reduce inventory holding costs and free up working capital.


The process involves categorizing inventory items into specific age groups, such as 0-30 days, 31-60 days, 61-90 days, etc., based on the length of time it takes for inventory to move from the purchase date to the current date. This enables companies to determine the value of inventory in each category and identify any inventory that is aging too quickly or becoming obsolete.


By using this information to improve purchasing decisions and implement effective inventory management strategies, businesses can optimize their inventory management processes and increase profitability. I spent the day reviewing the previous year's working papers to fully understand how to perform this test.

 

Main things that have learnt:

  • To learn what is inventory aging test and how to perform the test.

 

Comment/idea/opinion

  • N/A




 
 
 

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