Inventory, demand & supply planning · Core

Inventory

Also called: stock

ELI5

Goods and materials held for production, sale, maintenance or use.

Used in conversation

“How are we defining inventory in this deck?”

Pitch context

You will see “Inventory” in operating plans, procurement packs, supplier reviews and supply-chain reports when the discussion reaches inventory, demand & supply planning.

Why it matters: In inventory, demand & supply planning, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Connected terms

ShareThe search label “stock” can route to both entries.

Sources & evidence · 7

Direct term-level sources and supporting source families.

IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
Financial Accounting Standards Board — FASB Accounting Standards CodificationDirect source · primary · checked 2026-08-16
U.S. Bureau of Labor Statistics — Productivity programmeDirect source · primary · checked 2026-08-16
U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16
U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16
U.S. Acquisition.gov — Federal Acquisition Regulation Part 15 — Contracting by NegotiationSupporting source family · primary · checked 2026-08-16
UK Government — Groceries Supply Code of PracticeSupporting source family · primary · checked 2026-08-16