Recounting in a building-materials shop

In a building-materials shop the word "piece" often means nothing. Cement is sold by the bag, tiles by the box and the square metre, pipe by the metre, paint by the can and the litre, and sand by the tonne. In the accounting program the goods sit in one unit and on the shelf in another. When a counter writes "37", whether that is 37 boxes, 37 square metres or 37 pieces is often known only to them. So counting here starts with agreeing the units in advance.

Agree the units beforehand

A day before the count, draw up a "conversion table" with the accountant: for each product group, the unit in the books, the unit on the shelf and the factor between them. For example:

• tiles: m² in the books, boxes on the shelf; 1 box = 1.44 m² (6 pieces);
• cement: kg in the books, bags on the shelf; 1 bag = 50 kg;
• pipe: metres in the books, lengths on the shelf; 1 length = 4 m;
• paint: litres in the books, cans on the shelf; 1 can = 10 l;
• plasterboard: sheets in the books and on the shelf, with the size noted separately.

The counter counts in the unit in which the goods sit on the shelf and does no multiplying: the accountant converts afterwards. Attach the table to the count sheet so that two units do not get mixed in one row.

Partly opened packs

There are always incomplete packs in building materials. The rule: full packs and the opened part are written separately. Example: tiles, 37 full boxes and 3 more pieces in an opened one. One tile is 0.24 m². Calculation: 37 × 1.44 = 53.28 m², plus 3 × 0.24 = 0.72 m². Total 54.00 m². If the books also show 54.00, there is no difference.

Weigh opened bags of cement and dry mixes, or at least estimate them to the nearest quarter: 1/4, 1/2, 3/4. A note saying "about half a bag" cannot later explain any difference. Gather opened packs in one place and give them to one counter, so that people do not judge them differently.

Goods by length and volume

Pipe, profile and cable are counted by length. Count pipe as "pieces × length" and measure offcuts separately. Agree a rule in advance: for example, an offcut longer than a metre is recorded in metres and a shorter one counts as waste. Example: the books show 120 m of pipe. On the shelf are 26 full 4 m lengths and three offcuts: 1.5 m, 2 m and 0.8 m. Calculation: 26 × 4 = 104 m, plus 1.5 + 2 = 3.5 m from the offcuts, with 0.8 m as waste. Total 107.5 m, a difference of 12.5 m. That is roughly three missing lengths, so it needs looking for. Cable sits on a drum: find the remainder with a metre counter or from the mark on the drum label. Sheet materials (plywood, plasterboard) are recorded by the number and size of the sheets.

Bricks and blocks stand on pallets. Count once, in full, how many pieces there are on a pallet, then multiply by the number of pallets. For bulk materials (sand, gravel) the volume has to be measured: length, width and height of the heap, or the volume of a lorry body. The estimate is rough, so agree a wider allowed variance for bulk goods in advance.

Batch and shade

Tiles, paint, wallpaper and laminate under one name differ slightly in colour from batch to batch. So write the batch number on the sheet (and, for tiles, the shade and calibre as well). Do not add two batches into one row: in the books they may look the same, but you cannot sell two batches for one room. Knowing which batch holds how much also helps later sales.

The yard and open ground

The stock is often in the open air. Plan the count for daylight and a dry day. Divide the yard into zones with chalk or tape on the ground and number the pallets. When handling heavy goods remember safety: no lifting equipment should work during the count, do not climb on high stacks, and assign a separate loader to move heavy bags. The counter counts the goods where they stand and does not move them.

Conclusion

In building materials an accurate result starts with units agreed in advance. The Pereuchet team agrees the conversion table with the accountant before the count, records opened packs separately and hands over the result in the books' own units as a file for Excel or 1C.