The number to watch
Bag turnover against age in the godown. Cement hardens in damp, and a bag over three months old is a complaint waiting to happen. What you want to see is stock turning fast enough that age never becomes a question — which means checking the movement report rather than the total. A dealer holding a large buffer of a slow brand is carrying both capital and risk, and neither shows up in a sales figure.
Cement does not keep
Cement absorbs moisture and hardens, and a bag that has been in a damp corner for four months is a complaint waiting to happen. That makes stock rotation a commercial question rather than a housekeeping one. Movement reports over any period show what is turning and what is not, and low-stock alerts on your fast brands mean you order before running dry rather than holding a buffer that ages. Keep the dry area for the slow-moving brands and let the fast ones turn.
Bags, and the arithmetic of a truckload
Cement sells by the bag and arrives by the truckload, and the two are counted differently. Holding the item in bags with the load conversion recorded means a purchase entered as a truck raises the right number of bags in stock, and a sale of two hundred bags reduces it correctly. The GST rate of 28% sits on the item, so a bill carrying cement alongside steel at 18% comes out right without anyone thinking about tax.
Contractor accounts and the monthly settle
Most of a cement dealer's volume goes to contractors on credit against site payments that arrive late. The account that goes wrong is the one nobody sends a statement for — it accumulates quietly, gets disputed at the end, and part of it is never recovered. A statement on the first of every month, sent as a PDF on WhatsApp with the full detail behind the balance, is the single habit that keeps these accounts clean.