Revising seasonal goods: before and after the season

In a business that deals in seasonal goods the year does not run evenly. Before Navruz and Ramadan it is food and gift sets, in August school supplies, in autumn heaters and warm clothes, in spring air conditioners and garden equipment: volumes grow two or three times within weeks and then drop sharply. It is during these waves that the records suffer most. A revision of seasonal goods should not be limited to a single annual count: it needs three checkpoints.

Why seasonal goods are risky

In season there is a lot of freight and little time. Receiving is rushed, counting is postponed and documents are written "later". After the season a different problem appears: last season's goods sell slowly, get mixed with the new ones, their price is cut, and the old price stays in the records. As a result a revision shows both a shortage and a "dead stock" that did not sell.

Another risk is temporary helpers hired for the season. They do not know the routine, so they need a short briefing and one person in charge.

The first checkpoint: before the season

Before big consignments arrive, do two things. First, tidy the warehouse, count what is left from the last season and bring it into line with the records: the new batch will be added to that base. Second, decide in advance the place and the person for receiving. Every large consignment should be counted in full on receipt and kept apart from last season's goods. A separate code or mark for seasonal goods makes later bookkeeping much easier.

The second checkpoint: during the season

Because turnover is fast, errors pile up fast too. Run sample counts more often than usual: once a week it is enough to count 10 to 15 of the best-selling items. Do not schedule the revision itself for the busiest days. A quick count is done in hours with fewer customers, at night or in the morning. Also book receiving documents on the same day during the season, otherwise a large gap will open up between the records and the count at the end.

During the season watch two things: whether daily takings agree with the number of issue documents, and which items fall to zero. Goods that run out unexpectedly fast are either selling very well or leaving without documents, and the second case needs checking at once.

The third checkpoint: after the season

When the season ends, run a full count and divide the leftovers into three groups:

• goods kept for the next season (no expiry date, not going out of fashion);
• goods marked down and sold;
• unfit or unsaleable goods, which are dealt with separately.

Markdowns must be documented too: record which item's price changed, when and why. Otherwise a discount can look like a shortage: takings are lower while the goods have gone.

Pack the goods kept over and store them apart with a label, so next season you do not hunt for them among the rest. Remember that storage space costs money too: count it together with the value of the stock.

The seasonal report

At the end of the season prepare a short table: stock at the start, receipts, sales, stock at the end and the difference. This table becomes the most useful tool for deciding next year's order volume: you see at once what was left over and what ran short. If you keep the same table year after year, you can also compare seasons with each other. Add the value of unsold goods: it is the clearest guide to adjusting next season's purchases.

A hypothetical example: a shop selling heaters and bedding receives 600 heaters in autumn. At the end of the season the records show 80, and the count finds 74. A check shows that 4 heaters were returned to the supplier for replacement without paperwork, and 2 were used as display samples. The balance is corrected to 74 units with two clear explanations, and next year's order volume is reduced.

Conclusion

A single annual count is not enough for seasonal goods. Tidying before the season, frequent sample counts during it and a full check at the end keep the records close to reality. If you lack the time to put the stock in order before the season or to check it afterwards, the Reviziya team can organise the count and turn the result into an accurate report.