- INVENTORY COST FLOW ASSUMPTIONS
- методы оценки товарно-материальных запасов. . Словарь экономических терминов .
Англо-русский экономический словарь.
INVENTORY COST FLOW ASSUMPTIONS
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Average Cost Flow Assumption — A calculation used by companies to monitor inventory goods. The average cost flow assumption is one of a variety of cost flow assumption methods used to determine the cost of goods sold (COGS) and ending inventory. Companies use one or more… … Investment dictionary
Flow Of Costs — Refers to the manner in which costs move through a firm. Typically, the flow of costs is relevant to a manufacturing environment where accountants must quantify what costs are in raw materials, work in process, finished goods inventory and cost… … Investment dictionary
Inventory — means a list compiled for some formal purpose, such as the details of an estate going to probate, or the contents of a house let furnished. This remains the prime meaning in British English.[1] In the USA and Canada the term has developed from a… … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Inventory valuation — INVENTORIES AND FINANCIAL STATEMENTS Inventories are usually the largest current asset of a business, and proper measurement of them is necessary to assure accurate financial statements. If inventory is not properly measured, expenses and… … Wikipedia
МЕТОДЫ ОЦЕНКИ ТОВАРНО-МАТЕРИАЛЬНЫХ ЗАПАСОВ — INVENTORY COST FLOW ASSUMPTIONSТоварно материальные запасы это термин, используемый для обозначения материалов или товаров, находящихся в собственности предприятия или предназначенных, в конечном счете, для продажи потребителям или использования… … Энциклопедия банковского дела и финансов
Life-cycle assessment — Cradle to grave redirects here. For other uses, see Cradle to the Grave (disambiguation). A life cycle assessment (LCA, also known as life cycle analysis, ecobalance, and cradle to grave analysis)[1] is a technique to assess environmental impacts … Wikipedia
Lean manufacturing — or lean production, which is often known simply as Lean , is the practice of a theory of production that considers the expenditure of resources for any means other than the creation of value for the presumed customer to be wasteful, and thus a… … Wikipedia
Corporate finance — Corporate finance … Wikipedia
Just-in-time (business) — Just in time (JIT) is an inventory strategy implemented to improve the return on investment of a business by reducing in process inventory and its associated carrying costs. In order to achieve JIT the process must have signals of what is going… … Wikipedia
International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… … Wikipedia
