Random sample inventory according to German Commercial Code (HGB) § 241 puts an end to the counting marathon. With GESTIN from classix, Massivmöbel24 reduces the inventory effort from 3 days to just 1 day. Legally compliant, digital, and efficient.
What is a random sample inventory? Efficiency instead of an inventory marathon
Random sample inventory replaces a full count with mathematically verified procedures. Count less, spend less – legally compliant and efficient.
The mandatory inventory as a cost trap
In Germany, the Commercial Code (HGB) mandates that companies must record their stock at the end of the fiscal year (§ 240 and § 241 HGB). For many companies, this obligation is a tremendous effort every year. Entire warehouses stand still, employees spend days or even weeks on monotonous counting, and in the end, the results are often costly and prone to errors.
Especially in the SME sector, the traditional full inventory is increasingly seen as outdated. While other processes have long been digitized, the inventory often remains an analog disruptive factor in business operations.
The legal basis: Random samples are permitted
Since 1977, the HGB has offered a way out: the random sample inventory. It allows determining stock levels using recognized mathematical-statistical methods based on random samples. The key is that the results must be just as reliable as those of a full count.
The law sets clear requirements for this: High-value items that make up a large part of the warehouse value must be counted in full. Low-value stock, on the other hand, can be extrapolated based on a random selection. Auditors and expert bodies like the IDW and AWV have developed procedures that meet these requirements. This means random sample inventory is not only legally sound but also auditable.
The mathematical advantage
The idea is simple but effective: In almost every warehouse, the value distribution follows the Pareto principle. Around 20% of the items account for 80% of the inventory value. Instead of counting tens of thousands of items, the inventory focuses on the few, valuable items and only spot-checks a fraction of the remaining items.
The results obtained this way are extrapolated using statistical methods. This allows the total value of the warehouse to be determined with 95% certainty, with a deviation of up to 1%. Companies not only save time and costs but also gain a reliable data basis that is equivalent to a full inventory.
The advantages in practice
Switching to random sample inventory offers multiple benefits. First, inventory times are drastically shortened – counting campaigns that took days now take only a few days or even hours. This directly impacts costs, as less staff is tied up and business interruptions are reduced to a minimum.
Furthermore, the quality of the results increases. Where laborious paperwork and human errors once dominated, statistically sound procedures now ensure accuracy. Employees also feel the difference: Instead of endless counting rounds, they can focus on value-adding tasks. The inventory thus transforms from an unpopular obligation into a lean process that better integrates into business operations.
Practical example: Massivmöbel24
A particularly clear example is provided by the German e-commerce company Massivmöbel24. Previously, the inventory there was a mammoth task: 12,000 items had to be counted over a period of 15 calendar days. The consequences were high costs and massive interruptions to daily business.
With the introduction of the inventory software GESTIN, the situation changed fundamentally. Instead of two weeks, the inventory now takes only two days. The number of counting items was reduced from 12,000 to 1,000, while still covering 50 percent of the total warehouse value. The result is an inventory that is faster, cheaper, and significantly less burdensome for employees.
GESTIN: Random sample inventory at its best
For a random sample inventory to work smoothly, it requires software that reliably maps the process. This is exactly where GESTIN from classix.de comes in. The solution is certified according to HGB § 241, audited by an internationally active accounting firm, and developed specifically for the needs of German companies.
GESTIN guides you step-by-step through the inventory, integrates seamlessly into existing ERP or warehouse management systems, and can be operated both in the cloud and on-premise. The ease of use is particularly appreciated: employees only need a short training to work productively with the software.
Furthermore, GESTIN makes inventories more predictable. Instead of long warehouse downtimes, processes are coordinated so that operational business is hardly affected. In many companies, the investment costs are amortized after the very first inventory.
Conclusion: Rethinking inventory
The era of endless full inventories is coming to an end. Companies like Massivmöbel24 prove that with random sample inventory, effort and costs can be drastically reduced – without compromising accuracy or legal compliance.
With GESTIN from Classix, a proven solution is available that not only works in compliance with the law but also makes inventories so easy that they lose their terror. For decision-makers in purchasing, logistics, and controlling, it is clear: those who still count like yesterday are wasting time, money, and motivation.
Test it now for free: gestin.classix.de/en/start-online-for-free
