The Beginning of Superior Inventory Management - Accurate Demand Planning and Forecasting

When retailers seek help with issues relating tocomplementary or customer convenience items,
inventory management, they are usually concernedwhich are stocked so customers can purchase all of
about an increasing level of out-of-stocks, which aretheir needs in “one stop”. For low velocity
leading to lost sales and customer service complaints,items which exhibit an irregular sales pattern the
or over-stocks, which are resulting in slow inventoryforecast may reflect smoothed historical sales data,
turnover and a build up of dead inventory. In fact,but that forecast would be less meaningful for actual
out-of-stocks and over-stocks are actually the flipreplenishment than the average customer order
side of the same inventory management coin.quantity. As a result, the replenishment parameters
Any effective initiative to resolve these issues mustwould likely be calculated based on maintaining
address the core structural causes of theseenough quantity in stock to support a given number
inventory management problems. Superior inventoryof orders at the typical or usual sales order quantity.
management begins with timely, accurate, detailedBottom Up versus Top Down Planning
demand forecasts.As SKU’s are rolled up into sub-categories, and
It is critical to differentiate between demand planningthen into categories, the resulting planned sales
and purchase planning. Demand planning is the salesincrease can be evaluated in the aggregate at the
plan from which inventory planning, purchase planningtotal company level. This “bottom up”
and replenishment parameters are built. It isplanning must be done in units. Regardless of what
impossible to plan inventory and purchasing activitiesthe actual unit of measure is, the obvious purpose of
or build replenishment parameters without a detaileddeveloping any demand plan or forecast is to provide
forecast of what will be sold, how much will be sold,the information necessary to build replenishment
when it will be sold, the channels it will be soldparameters, plan purchasing activities and issue actual
through, and who the ultimate customers will be. Andpurchase orders to vendors.
yet, all too frequently replenishment parameters areAs the demand plan is being developed, however,
rolled over, existing purchasing patterns continue, andunit plans must also be “dollared out.” As
inventory is allowed to ebb and flow as if on auto-management assesses the overall market
pilot. The result is out-of-stocks and over-stocks asenvironment and the strategic opportunities and risks
demand changes.for the company, they will likely establish a financial
Without highly reliable forecasts, retailers mustbudget, critical for cash flow forecasting, from the
attempt to strike a delicate balance between carrying“top down”, which will be stated in dollars. As
too little or too much stock. Frequently, they feelmanagers develop and roll up their forecasts, they
compelled to protect themselves againstmust be careful that their “bottom up” unit
out-of-stocks and backorders by stocking layers ofplan remains in line with the financial “top
additional inventory in reserve, unnecessarily tying updown” dollar plan, and be prepared to adjust the
valuable resources that could be used in moreunit plans accordingly.
productive ways to serve customers and grow theFrequently, “bottom up” unit plans will
business. forecast a sales increase significantly greater than the
Review Historical Sales Datacompany’s “top down” financial budget.
Accurate demand planning and forecasting beginsThe reason for this is that in the course of building a
with a thorough review of historical sales data. It is“bottom up” unit plan far more items or
critical that sales not made from stock, specialcategories are likely to be planned up than planned
orders, large closeout sales and any otherdown. The natural tendency is to plan sales increases,
extraordinary sales be excluded from this historicalespecially in organizations with multiple buyers who
data. Most demand planning and forecasting softwareare evaluated on their ability to generate sales
packages will exclude these sales if the forecastingincreases with their items, categories and
software is fully integrated with order managementdepartments. Clearly, every item, category or
software, and those excluded orders have beendepartment is not going to generate an increase, and
properly tagged or exclusion parameters have beencompanies which discourage their buyers from
loaded into the system. It’s also critical that lostforecasting sales decreases are building in potential
sales due to out-of-stocks are also factored in soinventory problems right from the very beginning of
that the history reflects actual demand rather thanthe process.
just sales.Forecasts Need To Be Continually Updated
It is important that the planning process drills down toWhile demand planning and forecasting are generally
the lowest possible level so that every category,thought of as a process that takes place at the
sub- category, style or SKU is reviewed not just forbeginning of each year or selling season, superior
potential opportunities and current sales trends, butinventory management requires that forecasts
also for the potential negative impacts of increasedremain dynamic and be continually updated to reflect
competition, emerging technology, changes inthe most current market conditions and sales trends.
promotional patterns and new product introductions.It does little good for a company to have taken the
For distributors and wholesalers this may meantime to carefully forecast demand for the upcoming
planning at the individual SKU level. Planning can beseason or year, only to open the door to
further refined by breaking key categories and itemsout-of-stocks or over-stocks by failing to update
down by customer type, key customer, and eventhose forecasts on a continual basis. Static forecasts
key customer by shipping location. Important saleswhich have not been updated will invariably lead to
trends, both positive and negative can be identified,faulty purchasing decisions.
and important historical events, such as unusual localUpdating forecasts may be as simple as carefully
weather, can be taken into account.monitoring the sales trend and updating the forward
Once the historical sales data has been reviewed andperiods accordingly. In other cases there may be
adjusted, the data will frequently be averaged orleading indicators that can be utilized to continually
smoothed to eliminate any remaining fluctuations inadjust the forecast. For those items or categories
the sales pattern. Smoothing, however, can oftenwhere customer orders are booked well in advance
lead to problems if not done carefully. For instance,of actual ship dates, advance bookings may be able
using a three week moving average to smoothto be used as a leading indicator. In order for this to
weekly historical sales may lead to out-of-stocks orbe an accurate indicator, however, prior year orders
over-stocks if sales are typically heavy at themust be cross referenced between the period in
beginning or end of each month. Utilizing monthlywhich the order was booked, and the planned and
historical data rather than weekly data may seem likeactual ship date. Without a fairly sophisticated order
a reasonable way to simplify the planning process,management system to track this information, and
but may in fact have the unintended consequence ofvery careful assessments of individual factors which
smoothing historical sales in a way that may concealmay be impacting the timing of the placement of
meaningful sales patterns.orders this year versus last year, utilizing advanced
Understand Selling Characteristicsbookings to make significant adjustments to the
It is imperative to clearly understand the sellingforecast may by itself lead to variances between
characteristics of each category, sub-category, itemplanned and actual sales, resulting in out-of-stocks or
or SKU. These characteristics will determine theover-stocks.
appropriate methodology for developing a forecast,A far more accurate leading indicator of sorts is, in
as well as the level of detail required in the forecast.fact, the demand forecast of a company’s
The most obvious characteristic is the degree ofcustomers. In fact, the closer any forecast is to the
seasonality. Items which exhibit little sales fluctuationultimate point of sale the more accurate and timely it
from month to month throughout the year require awill be.
very different forecasting methodology than itemsVertical information sharing throughout the supply
which exhibit significant seasonal sales fluctuations.chain is at the cutting edge of efforts to improve
For seasonal items, most forecasting methods willforecasting accuracy. The Collaborative Planning,
start with the prior year’s sales by week orForecasting and Replenishment Committee is made
month, apply some smoothing technique, and thenup of retailers, manufacturers, and solution providers
apply a current trend factor to arrive at a currentdedicated to this effort. It was formed to create
year forecast for the corresponding time frame. Forcollaborative relationships between buyers and sellers
non-seasonal items, sales by week or month for thethrough shared information and co-managed
most recent weeks or months will be used as aprocesses. The Committee states that by
starting point, smoothed and adjusted for the trend“integrating demand and supply side processes
factor to arrive at a current forecast. In fact, it isCPFR® will improve efficiencies, increase sales,
very easy to completely overlook non-seasonal itemsreduce fixed assets and working capital, and reduce
when forecasting. It may seem sufficient to merelyinventory for the entire supply chain while satisfying
update replenishment parameters. A thorough analysisconsumer needs.” This group has developed a
of non-seasonal items is necessary, however, toset of guidelines for developing business processes
identify sales trends which may affect future salesthat enable collaboration across a number of buyer
volume, as well as to build an overall sales forecast.seller functions.
Another characteristic which must be clearlyThe potential of collaborative forecasting is to finally
understood is the sales velocity of an item. Salesfully rationalize the supply chain so that unnecessary
velocity is defined as the number of orders an iteminventories can be completely eliminated rather than
generates over a given period of time. Items withinevitably building up with the company in the chain
high sales velocities generate a substantial number ofwith the least economic leverage. In a supply chain
orders during a given period of time, which makeswhere information is not shared, but, in fact, is
their sales volume during that period more predictableclosely held, it is inevitable that inventory risk will be
than items with low sales velocities, which may onlypushed back by the companies with the greatest
generate orders sporadically.leverage onto the companies with the least. But the
It is important to note that sales velocity is not themere presence of excess, unnecessary inventory
same as sales volume. For example, an item thatanywhere within the supply chain inflates costs for
generates 50 orders of 2 units each over a givenevery member of the chain, and ultimately weakens
period of time will have the same sales volume as anthe chain.
item which generates 2 orders of 50 units each, butMeasure and Analyze Variances Between Forecast
the velocity of each item will be dramaticallyand Actual
different. Clearly, the sales history of the item whichFinally, once a forecast has been developed, it is
generates 50 orders will lead to a forecast that willcritical to measure its accuracy. It’s important to
be more meaningful in the development of futurerecognize that a forecast is just that, a forecast.
inventory plans, purchasing needs and replenishmentThere will always be variances between forecasted
parameters than the sales history of the item whichand actual demand. By measuring and then analyzing
generates only 2 orders.those variances, the factors that contribute to
Many distributors group their items by sales volumevariances can be identified and strategies can be
using an A-B-C-D system. A items are those itemsdeveloped to account for them, so that future
which generate the vast majority of their salesforecasts are that much more accurate, and
volume, while B, C and D items generate increasinglyvariances minimized.
smaller fractions of their sales volume. As a result,Conclusion
frequently these distributors will forecast andThe greatest challenge to finally achieving superior
replenish their A items using one methodology, their Binventory management, and maximizing the return on
items another, and so on. However, while theinventory investment, lies in developing accurate
grouping of A items may be made up primarily offorecasts. Much work has been done over the past
high velocity items, every item will not necessarily beten to fifteen years to rationalize processes in the
an A item. Conversely, while the grouping of D itemssupply chain, and eliminate unnecessary inventory.
will most likely be made up entirely of low velocityThis has led directly to truly astounding cost saving
items, it is likely that within the B and C groupingsand productivity gains. But for all the gains that have
that there will be a mix of both low and high velocitybeen made on the supply side of the inventory
items. Utilizing sales velocity rather than A-B-C-Dequation, the greatest opportunity for additional gains
groupings to determine the appropriate forecastingtoday is on the demand side. Not only does superior
methodology will result in forecasts that will result ininventory management begin with accurate demand
fewer out-of-stocks and over-stocks.planning and forecasting, but making the commitment
Low velocity items may include supplementary items,to developing accurate forecasts, continually updating
which may be necessary to complete a giventhem, and measuring their accuracy against actual
customer order for high velocity items, such assales also offers independent retailers the greatest
specialty ceramic tile trims to go with standard fieldopportunities today to maximize their return on
tile. Low velocity items may also includeinventory investment.