Stock that agrees with the ledger

FIFO or weighted average per item, held as explicit valuation layers. Reversing a movement unwinds the layers it created — which is exactly where systems that store a single running average quietly go wrong.

In the business modes that keep batches — pharmacy, pharma distribution, supermarket, hospital and lab — batch numbers and expiry dates are recorded as stock is received, with a register of what has expired and what expires within 30, 90 and 180 days, valued at cost, and the batch to sell next for each item.

Reorder levels per item against real consumption. Slow and non-moving stock is derived from the last movement date, so the report tells you what is genuinely sitting still.

Bills of material with wastage, what a production run needs, and production recorded at what actually went into it plus overheads. Material sent out for job work is tracked until it comes back, with the days it has been out.