Planned Inventory. It refers to change in the stock of inventories which has beem planne. In a situation of planned inventory accumulation, firm will plan to raise inventories. It is positive for the firm.
Unplanned Inventory. It refers to change in the stock of inventories which has occurred unexpectedly. In a situation of unplanned inverntory accumulation, due to unexpected fall in sales, the firm will have unsold stock of goods. It is negative for the firm.
