leltárfolyam
Leltárfolyam, often translated as inventory flow, refers to the systematic process of tracking and valuing inventory as it moves through a business. This encompasses the stages from acquiring raw materials or finished goods to their eventual sale or consumption. The chosen inventory flow method significantly impacts a company's cost of goods sold (COGS) and its reported net income, particularly during periods of changing prices.
There are several common inventory flow assumptions used in accounting. The first-in, first-out (FIFO) method assumes
Another common method is the weighted-average cost method, which calculates an average cost for all inventory