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бухгалтерский учет
затраты на поддержание запасов [по поддержанию запасов] (затраты на создание и хранение товарных запасов (капитальные вложения и текущие затраты, связанные с созданием и эксплуатацией мощностей по хранению товарных запасов, а также расходы на закупку запасаемых товаров) плюс затраты по подготовке запасов к использованию (совокупность капитальных и текущих затрат, связанных с передачей запасов в производство))
экономика
стоимость хранения
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Inventory (American English) or stock (British English) refers to the goods and materials that a business holds for the ultimate goal of resale, production or utilisation.
Inventory management is a discipline primarily about specifying the shape and placement of stocked goods. It is required at different locations within a facility or within many locations of a supply network to precede the regular and planned course of production and stock of materials.
The concept of inventory, stock or work in process (or work in progress) has been extended from manufacturing systems to service businesses and projects, by generalizing the definition to be "all work within the process of production—all work that is or has occurred prior to the completion of production". In the context of a manufacturing production system, inventory refers to all work that has occurred—raw materials, partially finished products, finished products prior to sale and departure from the manufacturing system. In the context of services, inventory refers to all work done prior to sale, including partially process information.