Platform · operations

Where quantity and value stop agreeing

Inventory is two systems pretending to be one: an operational count of what is on a shelf, and a financial balance in the ledger. They are maintained by different people for different purposes, and the gap between them is discovered at year end when it is expensive.

$413KCurrent
$186K1–30
$94K31–60
$42K61–90
$29K90+

Collection priority — ranked by recoverability, not by age

Northwind Trading$48,20074 dayspays at 71 avg · low risk · soft reminder
Fulton Systems$31,40096 daysfirst late invoice in 3 years · call, do not dun
Depot Industrial$22,900112 daystwo broken promises · escalate to owner
Harbor Logistics$18,60038 daysrenewal in 14 days · hold all dunning
Cost layers tie to the ledgerMulti-location, multi-channelVariance explained, not absorbed

What it does

Six things, specifically.

On-hand by location

Quantity across warehouses, stores, third-party logistics, and consignment, with committed and inbound tracked separately from available.

Cost layers that hold

FIFO, weighted average, or standard with variance, maintained as layers rather than as a single average that quietly absorbs every error.

Tied to the ledger

The inventory subledger reconciles to the control account continuously, so a divergence is caught the week it happens rather than at the annual count.

Movements with reasons

Receipts, shipments, transfers, adjustments, and write-offs each carry a reason code, because an unexplained adjustment is the thing an auditor will ask about.

Multi-channel commitment

Stock committed across Shopify, Amazon, wholesale, and direct orders from one pool, so the same unit is not promised twice.

Ageing and obsolescence

Days on hand by SKU and location with a reserve calculation that follows a stated policy rather than a year-end judgement call.

Two truths, one item

Operations cares whether there is stock to ship. Finance cares what it is worth and whether the balance sheet is right. Both are looking at the same physical item and both maintain their own version, because in most stacks the warehouse system and the ledger are connected by a monthly journal rather than by a shared record.

That journal is where the variance hides. It is usually a single number, posted to a catch-all account, that nobody decomposes because decomposing it means reconstructing a month of movements.

A single monthly inventory journal is not a reconciliation. It is the place a year’s worth of unexplained variance accumulates without anyone deciding to let it.

Layers rather than an average

A weighted average implemented as a running number is convenient and lossy: it absorbs receipt errors, mispriced returns, and duplicate postings into a cost that then looks plausible. Nobody can trace what moved it.

Maintaining cost as layers — this receipt, at this cost, in this quantity, consumed in this order — means any unit’s cost decomposes into the receipts that produced it. That is more storage and considerably more explanatory power at year end.

Committed is not available

Selling the same unit twice happens when each channel reads on-hand rather than available. Committed quantity has to be a first-class number that every channel respects, and it has to decrement on order rather than on shipment.

Where a channel cannot be made to respect it — some marketplace integrations genuinely cannot — the honest answer is a buffer, stated as a buffer, rather than an oversell that surprises somebody.

Reserves as policy, not judgement

Obsolescence reserves computed by a documented policy — ageing bands, movement rates, category rules — are defensible and consistent. Reserves decided in December by whoever is closing the year are neither, and they make period comparisons meaningless.

Limits

Where this does not help.

Not a warehouse management system

Bin logic, pick paths, wave planning, and barcode workflows belong in a WMS. We hold quantity, value, commitment, and the accounting.

Not manufacturing

Multi-level bills of material, routings, work orders, and shop-floor capacity are a different product category and we do not pretend otherwise.

Counts still need doing

Cycle counts and physical inventory remain physical work. We make the variance explainable, not unnecessary.

Questions

What people ask.

Which costing methods are supported?
FIFO, weighted average, and standard cost with variance accounts, maintained as layers so any unit cost decomposes into the receipts behind it.
Do you replace our WMS?
No. Bin logic and pick paths stay there. We hold quantity, value, commitment, and the ledger relationship.
How does multi-channel commitment work?
One available pool with committed decremented at order rather than shipment. Where a marketplace cannot respect it, we recommend a stated buffer rather than accepting oversells.
Does it handle landed cost?
Yes — freight, duty, and handling allocated across receipts by value or weight, applied to the cost layer rather than expensed separately.
What about manufacturing?
Out of scope. Multi-level BOMs, routings, and shop-floor scheduling need a dedicated manufacturing system.

Find out where the variance comes from.

Locations, channels, and costing method is enough for us to show you where the gap opens.