Liquiditätsbindung durch überhöhte Lagerbestände bei Lieferantenbestellungen

Definition

Australian art supply wholesalers typically sell to retailers on trade accounts with payment terms (e.g. 30 days EOM) and incentivise larger orders via price breaks and freight concessions.[10] If retailers manually pad POs to reach these thresholds, they may hold one to three extra months of stock on many lines. With gross margins often in the 40–50% range in specialty retail, this excess stock represents significant cash not available for other uses. For a store with AUD 500k in average on‑hand inventory, an avoidable 10–30% excess stock level equates to AUD 50k–150k of additional working capital tied up. Given typical Australian SME overdraft or working capital interest rates in the 7–12% p.a. range, this means AUD 3.5k–18k per year in pure financing cost, plus implicit opportunity cost of missed investments or marketing. Better automated PO management that sets economic order quantities by SKU and vendor, factoring in carrying cost and vendor terms, can markedly reduce this time‑to‑cash drag.

Why This Matters

The Pitch: Australian art retailers 🇦🇺 regularly tie up AUD 50,000–150,000 of working capital per store in slow‑moving inventory because of sub‑optimal vendor PO decisions. Automated purchase planning and vendor term optimisation accelerate cash conversion and reduce finance costs.

Affected Stakeholders

Owner / Managing director, Finance manager or external accountant, Purchasing manager

Related Business Risks