készletértékelésre
Készletértékelésre, also known as inventory valuation, is a critical process in accounting and supply chain management. It involves determining the value of a company's inventory at a specific point in time. This value is essential for financial reporting, tax purposes, and internal decision-making. There are several methods of inventory valuation, each with its own advantages and disadvantages.
The most common methods include:
1. FIFO (First In, First Out): This method assumes that the oldest inventory items are sold first.
2. LIFO (Last In, First Out): This method assumes that the most recent inventory items are sold
3. Weighted Average Cost: This method calculates the average cost of all inventory items. It provides a
4. Specific Identification: This method tracks the cost of each individual inventory item. It is the most
The choice of method depends on various factors, including the nature of the business, the industry standards,
Regular inventory valuation is crucial for maintaining accurate financial records and making informed business decisions. It