állományértékelés

Állományértékelés is a Hungarian term that translates to "inventory valuation" or "stock valuation" in English. It refers to the process of determining the monetary worth of a company's inventory at a specific point in time. This valuation is crucial for several reasons, including financial reporting, tax purposes, and management decision-making.

The primary goal of állományértékelés is to accurately reflect the value of unsold goods, raw materials, and work-in-progress on a company's balance sheet. This value directly impacts key financial metrics such as cost of goods sold, gross profit, and net income. Different valuation methods exist, each with its own implications for financial statements.

Common methods for állományértékelés include the First-In, First-Out (FIFO) method, where the oldest inventory items are assumed to be sold first. The Last-In, First-Out (LIFO) method assumes the newest items are sold first. Another approach is the weighted-average cost method, which calculates an average cost for all inventory items. The specific method chosen can significantly influence the reported inventory value, especially in periods of changing prices.

Accurate állományértékelés is essential for calculating the cost of goods sold (COGS), which is a major expense for many businesses. It also plays a role in determining the value of ending inventory, an asset on the balance sheet. Companies must adhere to accounting standards and regulations when performing állományértékelés to ensure consistency and comparability of financial information. Proper valuation helps prevent over or understatement of assets and profits, contributing to a more reliable financial picture.