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» Economics » Material and inventory control » Topics begins with C » Consignment stores

Page modified: Tuesday, July 12, 2011 22:16:37

The consignment stores is a Warenlager of a supplier or a Dienstleisters, who is in the enterprise of the customer (customer). The commodity remains in the property of the supplier until the customer takes it out of the camp. Only for the time of the withdrawal a supply takes place as basis of the rendering of invoice.

Advantages of the consignment stores for the customer:

  • Since the material is available already quality-examined and at any time in the agreed upon quantity, highest supply security is present.
  • Only a small completion expenditure develops, since the computation is completed frequently monthly (on basis of the withdrawal conditions).
  • Since the material is only computed after withdrawal from the camp, the capital freeze is reduced.

If supplier and consignment stores are in different countries of the European Union, deviating conditions are to be considered: While Germany uses the standard practice, Austria e.g. uses the intensified procedure, with which the following must be ensured:

  • The supplier must have its own value added tax identification number in Austria.
  • During the camp filling a calculation with the VAT classification of the country of the supplier is provided.
  • With the stock withdrawal a calculation with Austrian VAT classification is provided.

Supplier logistics center (LLZ)

The supplier logistics center is common consignment stores of several suppliers in direct proximity to a big customer. Camp contents remain up to the paging/delivery at the customer property Lieferanten.Der sense of a LLZ are the "storing principle" also here with short and safe binding at the customers. For the suppliers the advantage is in the saving of costs and storage space. Other European Union countries use deviating procedures.


, Christof trained: Logistics. Ways to the optimization of the Supply chain. 4. Edition. Publishing house Franz Vahlen GmbH (2005): Munich

Articles in category "Consignment stores"

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» Chaotic storekeeping
» Commission purchase
» Consignment
» Consignment stores
» Conveyance (logistics)

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