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Inventory turnover is calculated as cost of sales divided by the average inventory for the period. If sales were used instead of cost of sales, this ratio would change simply as a result of the company changing the price that they sell the product for. Therefore, using cost of sales instead insulates this ratio from a change in the selling price of the product.
Inventory turnover is calculated as cost of sales divided by the average inventory for the period. If sales were used instead of cost of sales, this ratio would change simply as a result of the company changing the price that they sell the product for. Therefore, sales is not a good base to use.
Inventory turnover is calculated as cost of sales divided by the average inventory for the period. If sales were used instead of cost of sales, this ratio would change simply as a result of the company changing the price that they sell the product for. Therefore, sales is not a good base to use.
Inventory turnover is calculated as cost of sales divided by the average inventory for the period. If sales were used instead of cost of sales, this ratio would change simply as a result of the company changing the price that they sell the product for. Therefore, sales is not a good base to use.