Stock on Hand and Available Goods Are Different Quantities

The sales department sees one hundred metric tonnes of a batch and confirms two orders of seventy metric tonnes each.
The physical remaining quantity has not changed, but there are not enough available goods to fulfill the second promise.
A separate issue is created by goods that are in the warehouse but are not yet available for shipment.

An internal reservation links a specific batch to an order and the basis for allocation.
It does not replace the transfer of ownership or other contractual terms: this article deals with the management accounting of availability.

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Determine Which Goods Can Be Promised

For a batch, store the identifier, unit of account, physical quantity, and availability.
Do not add together different products, packages, sites, and statuses without checking.
Goods under quality or document clarification should be shown separately from the available balance.

A reservation must have an order, quantity, decision owner, validity period, or a condition for revision.
A manager’s promise in correspondence and a reservation in the system should not exist as two independent sources.
When an order changes, it should be clarified what happens to the allocated goods.

Physical goods are divided into available, reserved, and unavailable parts.
Physical goods are divided into available, reserved, and unavailable parts.

Illustrative availability calculation

Let’s assume the physical remaining quantity is 100 metric tonnes.
Of these, 10 metric tonnes are temporarily unavailable, and 60 metric tonnes of the available part have already been allocated to order A. For new reservation, 30 metric tonnes remain: 100 − 10 − 60 = 30.

If order B requests 40 metric tonnes, the deficit relative to the available balance is 10 metric tonnes.
This is a training example without regulatory significance.
Do not compensate for the deficit by removing someone else’s reservation without the decision of an authorized participant and verification of related promises.

Rules for Removing and Changing a Reservation

Event What to Check Before Making a Change
Order Reduced Has the new volume been confirmed?
Internal Deadline Expired Is there any active obligation to the buyer?
Batch Unavailable Who needs to be informed about the affected orders?
Shipment Completed How are the stock issue and reservation closure of the reservation linked?

Simultaneous actions by two employees should lead to one agreed result, not two successful promises on the same remaining quantity.
The capabilities of a specific system are checked by the person responsible for its setup; the table itself does not provide a technical block.

A unified register allows identifying a conflict between two reservations for the same batch.
A unified register allows identifying a conflict between two reservations for the same batch.

What to Show to the Manager

You need the available balance, active reservations, disputed promises, and expected replenishment, marked separately from the already existing goods.
Do not show the planned arrival as a physically available batch.

Link accounting with export batch traceability and readiness for shipment verification.
Conflict resolution starts with a specific good and the basis for the reservation; accusing an employee without restoring the sequence of records does not solve the problem of double promises.

Internal management guidance; examples are hypothetical.
Overseas sources do not establish Russian legal requirements.
Check authority, contract terms, restrictions and mandatory procedures for the specific transaction.
Reviewed 26 October 2026.

Official sources

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