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Journal articles on the topic 'Inventory valuation'

Author: Grafiati

Published: 4 June 2021

Last updated: 5 February 2022

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1

Meilia, Winda, and Dien Noviany Rahmatika. "Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, dan Margin Laba Kotor terhadap Pemilihan Metode Penilaian Persediaan." Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi 12, no. 2 (2020): 215–32. http://dx.doi.org/10.24905/permana.v12i2.113.

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This study aimssto detrmine the Effectt of Company Size, Liquidty, Leverage And Profit Margin Against Selection Inventory Valuation Method (Case Study in the food and baverage company listd on the Indonesia Stock Exchage year 2016-2018). The population of thissstudy is a fooddand beverage compny listed on the Indonesia StockkExchange in the 2015-2018 period. The research sample consisted of 36 companies. The sampling technique with purposive sampling technique. The datas used isssecondary data on annual reports offfood ands beverage companies listd on the Indonesiia Stock Exchange. This resear

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Stevcevska Srbinoska, Dusica, Angela Ljamova, and Snezhana Hristova. "Factors Affecting the Adoption of Inventory Cost Flow Method by the Macedonian Companies: FIFO, Weighted Average, and Specific Identification Method." Studia Universitatis Babeș-Bolyai Negotia 65, no. 3 (2020): 31–76. http://dx.doi.org/10.24193/subbnegotia.2020.3.02.

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"Inventory valuation is a major topic in the accounting practice. Inventory valuation is reflected in financial reporting, i.e. the balance sheet and the profit and loss account and the choice of the right inventory cost flow method is one of the basic decisions all companies engaged in manufacturing and distribution of goods need to make. Preferably, the chosen method should result in the best income and financial result measurement. However, no method is acknowledged to always be the best for accomplishing these objectives. The main aim of this paper is to investigate the factors affecting t

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Ionescu, Luiza, Maria Toma, and Mathurin Founanou. "Applied Analysis of the Impact of Inventory Valuation Methods on the Financial Situation and Financial Performance." Valahian Journal of Economic Studies 9, no. 1 (2018): 67–76. http://dx.doi.org/10.2478/vjes-2018-0007.

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Abstract At the level of any entity (company), inventory represents an important category of current assets, and implicitly, of total assets. Starting from the importance of this category of assets for the normal development of the production or sales activity, this paper has as priority objectives the following: delimitation of the theoretical aspects regarding the inventory valuation of the sold goods; determining the impact that inventory valuation methods may have on the financial position and financial performance of the company; applied analysis of inventory valuation options. The result

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Nahmias, Steven, David Perry, and Wolfgang Stadje. "ACTUARIAL VALUATION OF PERISHABLE INVENTORY SYSTEMS." Probability in the Engineering and Informational Sciences 18, no. 2 (2004): 219–32. http://dx.doi.org/10.1017/s0269964804182053.

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The aim of this article is to derive the income and cost functionals required to determine the actuarial value of certain types of perishable inventory system. In the basic model, the arrival times of the items to be stored and the ones of the demands for those items form independent Poisson processes. The shelf lifetime of every item is finite and deterministic. Every demand is for a single item and is satisfied by the oldest item on the shelf, if available. The price of an item depends on its shelf age. For an actuarial valuation, it is important to know the distribution of the total value o

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Bao, Ben-Hsien, and Da-Hsien Bao. "Change in Inventory and Firm Valuation." Review of Quantitative Finance and Accounting 22, no. 1 (2004): 53–71. http://dx.doi.org/10.1023/b:requ.0000006187.13978.80.

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Sulistyawati, Ardiani Ika, Aprih Santoso, Sri Yuni Widowati, and Siti Farikah. "INVENTORY ASSESSMENT METHODS IN TRADING AND MANUFACTURING COMPANIES: AN EMPIRICAL STUDY." ACCRUALS (Accounting Research Journal of Sutaatmadja) 3, no. 2 (2019): 172–88. http://dx.doi.org/10.35310/accruals.v3i2.47.

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The purpose of the study was to determine the effect of the variability of inventory, company size, intensity inventory, accounting earnings variability, variability in the cost of goods sold and the ownership structure of the inventory valuation method. The valuation method used is the First In First Out (FIFO) and average method. The object of this study is a trading and manufacturing company listed on the Stock Exchange from 2009-2014. There are 50 companies that meet the criteria, 10 companies using the FIFO method and 40 companies use the average method. Statistical analysis tools used in

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Annisa Rahmawati and Achmad Daengs GS. "IMPLEMENTASI METODE FIFO DALAM PERHITUNGAN NILAI PERSEDIAAN PADA PT.X DISTRIBUTOR MAKANAN DI JAWATIMUR." Jurnal Aplikasi Akuntansi 6, no. 1 (2021): 1–24. http://dx.doi.org/10.29303/jaa.v6i1.103.

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Inventory is a set of assets held for resale. The assessment of the value of inventories has an important role in two financial reports at the same time, namely in the presentation of the balance sheet and the exposure in the income statement. In general, the inventory valuation method is divided into three, namely First In First Out, Last in First Out and Average. PSAK No. 14 states that except for companies that have inventories that are specially produced and cannot be replaced with other inventories, these inventories are usually valued using the First In First Out method. PT X is a snack

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Maulana, Kinan Bahuweda, and Ari Prasetyo. "Pengaruh Metode Penilaian Persediaan dan Gross Profit Margin Terhadap Nilai Pasar (Studi Pada Perusahaan Dagang Yang Terdaftar Di Daftar Efek Syariah Periode 2009-2014)." Jurnal Ekonomi Syariah Teori dan Terapan 2, no. 8 (2015): 627. http://dx.doi.org/10.20473/vol2iss20158pp627-641.

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This research attempt to know the influence of inventory valuation methods and gross profit margin againts market value of trading company that listed on Daftar Efek Syariah from 2009 through 2014. The independent variable was inventory valuation methods and gross profit margin, the dependent variable was market value. The analysis techniques used is multiple linear regression with variable dummy and the equation is FIFO method Ymv = 10,694 - 0,385 (0) + 0,127 (GPM)= 10,694 + 0,127 (GPM) and Average method Ymv = 10,694 - 0,385 (1) + 0,127 (GPM) = 10,309 + 0,127 (GPM).Based on the results of t-

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9

Fisher, Marshall, Kamalini Ramdas, and Yu-Sheng Zheng. "Ending Inventory Valuation in Multiperiod Production Scheduling." Management Science 47, no. 5 (2001): 679–92. http://dx.doi.org/10.1287/mnsc.47.5.679.10485.

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Febriansyah, Erwin, Ade Tiara Yulinda, and Lina Rosalinda. "PENGARUH VARIABILITAS PERSEDIAAN, UKURAN PERUSAHAAN DAN INTENSITAS PERSEDIAAN TERHADAP PEMILIHAN METODE PENILAIAN PERSEDIAAN (Studi Empiris Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2014-2017)." EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 8, no. 1 (2020): 38–46. http://dx.doi.org/10.37676/ekombis.v8i1.930.

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Erwin Febriansyah, Ade Tiara Yulinda, Lina Rosalinda; This study purposes to determine the effect of inventory variability and intensity, company size, on the selection of inventory assessment method. This research examined four independent variables namely inventory variability and intensity, companies size, its dependent variable was the FIFO method and the average method. Type of this research was quantitative research by using secondary data. Research population was all manufacturing companies listed on the Indonesia Stock Exchange of the 2014-2017. The sampling technique used purposive sa

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Chung, Janne O. Y., Jeffrey R. Cohen, and Gary S. Monroe. "The Effect of Moods on Auditors’ Inventory Valuation Decisions." AUDITING: A Journal of Practice & Theory 27, no. 2 (2008): 137–59. http://dx.doi.org/10.2308/aud.2008.27.2.137.

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SUMMARY: This paper investigates the effect of different mood states—specifically positive, neutral, and negative mood—on inventory valuation decisions. Psychological research suggests that different mood states can lead to different professional judgments in the performance of an ambiguous task. Compared with neutral- and negative-mood individuals, positive-mood individuals have the lowest consensus and make the least conservative judgment (i.e., the highest inventory valuation), and negative-mood individuals have the highest consensus and make the most conservative judgment (i.e., the lowest

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Budianto, Herwin, and Dian Ferriswara. "PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG MENURUT SAK ETAP PADA CV. TJIPTO PUTRA MANDIRI INDONESIA." Aplikasi Administrasi: Media Analisa Masalah Administrasi 20, no. 2 (2018): 124. http://dx.doi.org/10.30649/aamama.v20i2.86.

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The inventory problem is a problem always faced by decision makers in the production process, inventory recording is done to ensure the certainty that when needed these items are available.Companies engaged in trading and services need to make accounting records to determine the financial condition of the business.The need for accounting information of merchandise inventory is a very important part related to the inventory of merchandise. Due to the most frequent activity in order to achieve business smoothness. Accounting for merchandise inventory requires an inventory card which includes pur

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Specht, James, Albert Kagan, and Kin-Nam Lau. "Inventory Valuation Under Cyclical Demand: A Modelling Approach." Journal of Applied Business Research (JABR) 10, no. 4 (2011): 97. http://dx.doi.org/10.19030/jabr.v10i4.5912.

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Traditional EOQ models are limited in use because of the constant demand assumption. Firms rarely face constant demand and, therefore, these firms have restrictive use for the EOQ model. The proposed MIPM model in contrast can project orders and schedules for both variable and constant demand. The MIPM model capitalizes on state of the art programming techniques and current computer software. It permits firms to determine the minimum inventory costs in all product demand situations. In addition, it can be used to improve cash planning and to assist in optimized product contribution to firm pro

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14

Teunter, Ruud H. "A reverse logistics valuation method for inventory control." International Journal of Production Research 39, no. 9 (2001): 2023–35. http://dx.doi.org/10.1080/00207540110043706.

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15

SINDUJA, PALAKURTHI, DR K. BALAJI, and DR Venkata Rangaiah. "Inventory Management At Ennorefoundries Ltd." Think India 22, no. 2 (2019): 103–8. http://dx.doi.org/10.26643/think-india.v22i2.7984.

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This is a study on the InventoryManagement and Valuation. A major problemwith managing inventory is that the demand forcorporation’s products is to degree ofuncertainty. The statement of the inventorymanagement is concerned with keeping enoughproducts on hand avoid running out while atthe same time maintaining as small enoughinventory balance to allow for a reasonablereturn on investment. Inventory is difficult tomanage because it crosses so many lines ofresponsibility.

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Briginshaw, John. "Teaching Accounting For Inventory By Calling On Students’ Personal Experiences." American Journal of Business Education (AJBE) 3, no. 3 (2010): 63–70. http://dx.doi.org/10.19030/ajbe.v3i3.400.

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This essay seeks to give practical guidance to accounting instructors seeking to convey the difficult concepts of accounting for inventory. Techniques to convey the concepts of assumed inventory flow, inventory valuation under inflation and deflation, impairment of inventories, LIFO liquidations and the concept of the periodic inventory system are considered.

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Setijaningsih, Herlin Tundjung, and Cecilia Dewi Pratiwi. "Pengaruh beberapa variable terhadap Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur." Winners 10, no. 1 (2009): 49. http://dx.doi.org/10.21512/tw.v10i1.716.

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This study aims to provide empirical evidence whether the size of the company, inventory intensity, variability cost of sales, and accounting earnings variability influence the choice of inventory valuation methods. The object of this research was manufacturing companies listed in Indonesia Stock Exchange in the period 2005-2009. Thirty nine samples in this study were taken by several criteria. Statistical analysis tool used in this research was logistic regression with a significance level of 5%. From the test result, it was obtained that either partially or simultaneously, company size, inte

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Lytvynenko, Volodymyr, and Kateryna Kamyns'ka. "IMPROVEMENT OF THE EVALUATION METHOD OF RESERVES IN ACCOUNTING." Economic Analysis, no. 27(3) (2017): 236–41. http://dx.doi.org/10.35774/econa2017.03.236.

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Introduction. The article deals with the main approaches to reserves valuation in accordance with the requirements of national accounting standards. The methods of stock assessment at different stages of their circulation are considered: on stage of admission, on balance sheet date and at the time of disposal. Purpose. The article aims to study the improvement of inventory assessment methodology at different stages of their circulation to ensure the accuracy of accounting information about the cost of stocks. The method (methodology). The study used the methods of theoretical and logical gener

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Fernandes, Rui, Borges Gouveia, and Carlos Pinho. "Integrated inventory valuation in multi-echelon production/distribution systems." International Journal of Production Research 51, no. 9 (2013): 2578–92. http://dx.doi.org/10.1080/00207543.2012.737947.

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Norstrøm, Carl J. "Accounting versus economic valuation in a simple inventory model." Engineering Costs and Production Economics 14, no. 3 (1988): 229–32. http://dx.doi.org/10.1016/0167-188x(88)90043-2.

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21

Pogaga, Angelica Claudia, Sifrid S. Pangemanan, and Jessy D. L. Warongan. "Penerapan metode pencatatan dan penilaian atas persediaan bahan baku pada Dolphin Donuts Bakery Manado." Indonesia Accounting Journal 1, no. 1 (2019): 25. http://dx.doi.org/10.32400/iaj.25745.

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Inventories are assets that are held for sale in the normal course of business or goods that are used or consumed in production to be sold. For companies, inventory is a very important asset because with the company’s inventory can maintain it’s survival. The problem that often occurs in inventory accounting is recording and valuation. The purpose of this research is determine the suitability of the application of recording and valuation or raw material inventories at Dolphin Donuts Bakery Manado with the Statement of Financial Accounting Standards for Entities without Public Accountability (S

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Dwi Kartinah and Tommy Kuncara. "Analysis Of The Application Of Recording Methods And Assessment Of Inventories In Accordance With Psak No. 14 At Andrew Smith Urban Lifestyle Supermall Karawaci." International Journal of Science, Technology & Management 2, no. 4 (2021): 1399–409. http://dx.doi.org/10.46729/ijstm.v2i4.285.

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 Inventory is one of the assets that has an important role for the activities of a company. The problem that often occurs in inventory is when recording and evaluating inventory. Generally, recording is not detailed or even manually, thus making inventory reports unclear and not good. This makes the researcher want to compare the inventory treatment of Andrew Smith's Urban Lifestyle Supermall Karawaci store with PSAK No. 14.This research was conducted using a descriptive method with quantitative and qualitative data sourced from primary and secondary data. The data obtained are then proc

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Caster, A. Bruce, and Wanda K. Causseaux. "The Impact of Inventory Valuation Methods on Corporate Financial Reports." Journal of Business Case Studies (JBCS) 12, no. 3 (2016): 125–34. http://dx.doi.org/10.19030/jbcs.v12i3.9743.

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Business students are generally introduced to LIFO and FIFO in their first accounting course. However, that introduction generally focuses exclusively on computing ending inventory and cost of goods sold. Students are rarely challenged to compute or analyze the impacts of LIFO and FIFO on the income statement, balance sheet, or cash flow statement. This paper presents a hypothetical case designed to provide a framework within which students can compute, analyze, and discuss the financial statement impacts and economic impacts of choosing one or the other of these accounting methods. The questi

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Dewi, Luh Gede Kusuma, Ni Luh Putu Sandrya Dewi, and Putu Ayu Kris Diantari Putri. "ANALISIS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANG DAN PENERAPAN AKUNTANSI PADA PT. INDAHWATI SARI." Widya Akuntansi dan Keuangan 2, no. 1 (2020): 16–31. http://dx.doi.org/10.32795/widyaakuntansi.v2i1.538.

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Problems that often occur in companies is that inventory management must be optimal. Inventory is a very large company asset. So, control and application is very important. Therefore, internal control system must be implemented and carried out properly and effectively in order to avoid such mistakes or fraud. The purpose of this study was to determine the internal control of merchandise inventory and the application of its accounting at PT. Indahwati Sari. The method used is perpetual recording system. The valuation method used is FIFO, and Financial Accounting Standards (PSAK) NO.14 regarding

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Kaufinger, Gregory G., and Chris Neuenschwander. "Retail Apocalypse? Maybe blame accounting. Investigating inventory valuation as a determinant of retail firm failure." American Journal of Business 35, no. 2 (2020): 83–101. http://dx.doi.org/10.1108/ajb-07-2019-0050.

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PurposeThe purpose of the study is to evaluate whether the selection of accounting method used to value inventory increases or decreases the probability of a retail firm's ability to remain in existence.Design/methodology/approachThis study employs a binary logistic regression model to predict group membership and the probability of failure. The study utilizes an unbalanced sample of US publicly traded failed and functioning retail firms over a ten-year period.FindingsThe results clearly support the conclusion that there is a difference in the probability of retail firm failure with respect to

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Johnstone, Karla M., and Steven R. Muzatko. "Resolving Difficult Accounting Issues: A Case Study in Client-Auditor Interaction." Issues in Accounting Education 17, no. 1 (2002): 27–39. http://dx.doi.org/10.2308/iace.2002.17.1.27.

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This case requires you to consider the complexities of auditing in terms of a realistic client-auditor interaction involving difficult accounting issues. The case is loosely based on an actual situation that occurred between an audit firm and its client. In the case you will assume the role of either the auditor or the client as you attempt to resolve inventory and accounts receivable valuation issues for which there are no “clear-cut” solutions. This case includes three sections. First, you will read an article containing an auditor-independence risk framework to help you understand how clien

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Thuresson, Tomas. "Forest valuation using a two phase inventory method and satellite data." Scandinavian Journal of Forest Research 10, no. 1-4 (1995): 65–73. http://dx.doi.org/10.1080/02827589509382869.

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Gray, Dahli, and Clemense Ehoff Jr. "Lower Of Cost Or Market Inventory Valuation: IFRS Versus US GAAP." Journal of Business & Economics Research (JBER) 12, no. 1 (2013): 19. http://dx.doi.org/10.19030/jber.v12i1.8372.

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The lower of cost versus market (LCM) controversy regarding inventory cost measurement is presented. The differences between International Financial Reporting Standards (IFRS) and United States (US) Generally Accepted Accounting Principles (GAAP) are analytically compared. The link between US federal tax law and US GAAP is emphasized relative to a discussion of deferred taxes and potential US federal income tax revenue.

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Arcelus, F. J., and B. A. Trenholm. "On the determinants of accounting inventory valuation methods: The Canadian experience." Engineering Costs and Production Economics 15 (May 1989): 141–46. http://dx.doi.org/10.1016/0167-188x(89)90115-8.

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Arcelus, F. J., and B. A. Trenholm. "Identifying the firm's characteristics affecting the choice of inventory valuation methods." International Journal of Production Economics 23, no. 1-3 (1991): 11–16. http://dx.doi.org/10.1016/0925-5273(91)90043-s.

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Gujarathi, Mahendra R., and Mark Kohlbeck. "Reliance Corporation: Inventory Write-Downs and Reversals." Issues in Accounting Education 22, no. 3 (2007): 503–14. http://dx.doi.org/10.2308/iace.2007.22.3.503.

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Reliance Corporation, a leading manufacturer of analog and mixed signal products and high performance memory products, experienced a significant downturn in 2004, resulting in a substantial inventory write-down of the memory products inventory. This case requires you to examine the issues of inventory valuation and disclosures and managerial motivations in managing earnings. A recovery of inventory values in the first quarter of 2005 provides a setting for evaluating subsequent financial statement reporting and for understanding the importance of ethics in financial reporting decisions. This c

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Romanchikov, Aleksey, Vassily Kovyazin, and Victor Belyaev. "Use of forest inventory data as a new method for cadastral valuation of forestlands in North-West Russia." Forestry Studies 61, no. 1 (2014): 69–78. http://dx.doi.org/10.2478/fsmu-2014-0011.

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Abstract Cadastral valuation of forestlands is poorly developed in Russia. Current methods of evaluation either depend on the probability of harvesting or do not differentiate forest areas by forest stand properties. In this study authors propose to use forest inventory data as a basis for cadastral evaluation of forestlands. At first, forest inventory data is reviewed and variables making the largest contribution to evaluation are determined using correlation matrix. Second, forest inventory data is brought to common comparison year using regression equations of stand development. After that,

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Grigor'eva, E. A. "Specifics of determining the discount rate in the machine-building enterprise valuation." Financial Analytics: Science and Experience 13, no. 2 (2020): 167–82. http://dx.doi.org/10.24891/fa.13.2.167.

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Subject. Currently, there is an increasing need to determine the market value of organizations. Machine-building enterprises have a number of special features that must be taken into account when evaluating the business. Objectives. The focus is on developing certain provisions of methodology and practice for evaluating engineering organizations, namely, the assessment of additional risk of inventory items’ marketability when calculating the discount rate. Methods. The study employs the dialectical method of cognition, the systems approach, economic and analytical research methods. Results. I

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BOYDAŞ HAZAR, Hülya. "THE APPLICATION OF IAS 2 INVENTORIES STANDARD IN ACCOUNTING PRACTICES." Business & Management Studies: An International Journal 8, no. 2 (2020): 2414–30. http://dx.doi.org/10.15295/bmij.v8i2.1496.

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In this study, IAS 2 Inventories standard is examined and the real-world accounting applications related to inventories are presented.IAS 2 Inventories is an accounting standard, which is part of the International Financial Accounting Standards (IFRS). It is the framework for the accounting treatment of inventories. Inventory makes up substantial part of the total asset value. Therefore, value determination and presentation of inventories is a fundamental part of accounting.The contribution of this work is highlighting the components which make up the value of inventories and the importance of

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Hama, Aloisius. "Perlakuan Akuntansi Persediaan Barang Dagangan Dan Pengaruhnya Terhadap Beban Pokok Penjualan." BIP's JURNAL BISNIS PERSPEKTIF 9, no. 2 (2017): 157–71. http://dx.doi.org/10.37477/bip.v9i2.48.

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Objectives to be achieved in this study is to know the accounting treatment of Merchandise Inventory which affects the Cost of Goods Sold on PT. Setia Makmur, Surabaya and can be used as input material of the company, to be able to use more accurate inventory method in determining Cost of Goods Sold in relation to Financial Statement. The accounting treatment for inventory is important for many companies, especially trading and manufacturing companies, as it has a significant effect on the presentation in the Balance Sheet and Income Statement. PT. Setia Makmur, Surabaya uses the Physica

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Stepanek, Christian. "Comparison of commodity future pricing approaches with cointegration techniques." Journal of Financial Engineering 02, no. 01 (2015): 1550002. http://dx.doi.org/10.1142/s2345768615500026.

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Commodity future prices are explained either by price expectations and a risk premium in the theory of normal backwardation or with the theory of storage in a cost of carry valuation. Both approaches are compared in separate equations with Johansen cointegration tests. The data sample contains five LME metals with maturities of 3–27 months and real inventory data. It is found that expected spot prices explain only short maturity future prices. But the cost of carry approach, with the inventory level-dependent convenience yield, explains prices for all maturities.

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Lee, Hyo Eun, Eun-Hae Huh, Yi Yoon, Seok J. Yoon, Da-An Huh, and Kyong Whan Moon. "Valuation of Estimation Toxic Chemical Release Inventory Method-Focusing on Paint Manufacturing Process." International Journal of Environmental Research and Public Health 16, no. 18 (2019): 3260. http://dx.doi.org/10.3390/ijerph16183260.

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Industrial chemicals differ in their treatment methods and types, depending on their physicochemical properties. Highly volatile chemicals are emitted despite installation of preventive facilities, such as scrubbers and adsorption towers. Some countries release a Toxic Release Inventory (TRI), which is a mandatory report on the amount of chemicals emitted annually. This report is released to the citizens to ensure their right to knowledge and life. Numerous methods have been devised to investigate the amount of chemical emissions. There are four methods to estimate TRI emissions (Emission Fact

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Kovyazin, V. F., K. P. Vinogradov, A. A. Kitcenko, and Е. А. Vasilyeva. "Airborne Laser Scanning for Clarification of the Valuation Indicators of Forest Stands." Lesnoy Zhurnal (Forestry Journal), no. 6 (December 10, 2020): 42–54. http://dx.doi.org/10.37482/0536-1036-2020-6-42-54.

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Nowadays the latest non-contact methods and technologies for studying the forest fund are being developed for forest monitoring improvement, forest lands assessment and their cadastral registration. It is the use of airborne laser scanning (ALS) in forest inventory that is designed to solve the challenges forest management facing. Laser scanning is the only method of collecting data on the real surface covered with forest vegetation, which allows to obtain data on the shape, location and reflectivity of the studied forest objects. The result of ALS is a 3D array of laser reflections with a den

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Hengkeng, Gleidys Audina, Sifrid S. Pangemanan, and Jessy D. L. Waronggan. "EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT BERDASARKAN PSAK NO. 14 PADA PT. CEMPAKA INDAH MURNI MANADO." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 3 (2020): 299. http://dx.doi.org/10.32400/gc.15.3.28543.2020.

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Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it has. This study aims to determine the analysis of the application of drug inventory accounting based on PSAK No.14 at PT. Cempaka Indah Murni Manado engaged in the distribution of medicines. The analytical method used in this research is a qualitative descriptive method then the conclusion of the recording method applied in recording merchandise inventory is a computerized perpetual method, while the inventory valuation method uses the FIFO (First In First Out) method. T

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Beranová, Michaela. "The problem of accounting methods in connection to company valuation." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 4 (2013): 867–72. http://dx.doi.org/10.11118/actaun201361040867.

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Valuation of a company is not only a calculation but it represents complex set of processes which are mutually interconnected and which are more or less important in the process of company valuation in dependence of the value category inquired. One of these processes is the financial analysis which objective is not only to prove, subsequently the strategic analysis, going concern of a company, but its outcomes are the starting-point of financial plan preparation that is needed in order to apply income-based methods of company valuation. It is generally accepted that results of financial ratios

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Sriastiti, Ni Luh Putu, Ni Luh Anik Puspa Ningsih, and Putu Ngurah Suyatna Yasa. "The Influence Of Asset Management Towards Optimization Of State Assets In Working Units In The Denpasar High Court Region." Jurnal Ekonomi & Bisnis JAGADITHA 7, no. 1 (2020): 24–38. http://dx.doi.org/10.22225/jj.7.1.1414.24-38.

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This study aims to analyze the effect of asset management which includes planning needs, inventory, identification, legal audit, asset valuation, utilization and monitoring of asset optimization in employees in charge of assets in the Denpasar High Court Regional Work Unit. The data used in this study are primary data obtained through questionnaires. The population in this study were all employees in the field of assets in the Denpasar High Court Regional Work Unit, amounting to 73 people. Determination of the sample using the census technique in which all populations are sampled. Data analysi

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Li, Ao, Zhaoman Wan, and Zhong Wan. "Optimal Design of Online Sequential Buy-Price Auctions with Consumer Valuation Learning." Asia-Pacific Journal of Operational Research 37, no. 03 (2020): 2050012. http://dx.doi.org/10.1142/s0217595920500128.

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Buy-price auction has been successfully used as a new channel of online sales. This paper studies an online sequential buy-price auction problem, where a seller has an inventory of identical products and needs to clear them through a sequence of online buy-price auctions such that the total profit is maximized by optimizing the buy price in each auction. We propose a methodology by dynamic programming approach to solve this optimization problem. Since the consumers’ behavior affects the seller’s revenue, the consumers’ strategy used in this auction is first investigated. Then, two different dy

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Diehl, Kevin. "Lower taxes or higher executive bonuses: How inventory valuation choices best exhibit us corporate governance failings." Journal of Governance and Regulation 1, no. 2 (2012): 126–29. http://dx.doi.org/10.22495/jgr_v1_i2_p7.

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This research seeks to update and finally determine for the Fortune 500 whether the market values the inventory valuation choice of last-in, first-out (LIFO) over first-in, first-out (FIFO) as some signal of reporting and management quality. The market can adjust LIFO earnings to FIFO earnings. Thus, the only issue then is that companies choosing FIFO pay higher taxes, which shareowners should disfavor. Indeed, only 20 percent of the Fortune 500 utilize LIFO to value any inventory. However, after Spearman correlations and logistic regression, the research statistically significantly shows that

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Doerr, Kenneth H., William R. Gates, and John E. Mutty. "A hybrid approach to the valuation of RFID/MEMS technology applied to ordnance inventory." International Journal of Production Economics 103, no. 2 (2006): 726–41. http://dx.doi.org/10.1016/j.ijpe.2006.03.007.

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Hermel, Dror, and Benny Mantin. "Selling to strategic consumers: on the benefits of consumers’ valuation uncertainty and abundant inventory." Journal of Revenue and Pricing Management 17, no. 3 (2017): 146–65. http://dx.doi.org/10.1057/s41272-017-0104-2.

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Ben-Menachem, Mordechai, and Ilanit Gavious. "Accounting Software Assets: A Valuation Model for Software." Journal of Information Systems 21, no. 2 (2007): 117–32. http://dx.doi.org/10.2308/jis.2007.21.2.117.

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Enterprise Information Technology Systems are major corporate assets upon which corporate management and operations are heavily dependent. Current accounting standards for the treatment of these assets have not kept pace with advances in technology, such as models for creating and evolving IT. Capitalizable costs according to the standards are principally primary development costs and exclude system evolution. This weakness of the standards creates a disproportionate downward bias in the book value of software and in current earnings, as costs incurred for on-going systems evolution is five to

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Skourtos, M., D. Damigos, D. Tsitakis, A. Kontogianni, C. Tourkolias, and N. Streftaris. "In Search of Marine Ecosystem Services Values: The V-MESSES Database." Journal of Environmental Assessment Policy and Management 17, no. 04 (2015): 1550037. http://dx.doi.org/10.1142/s1464333215500374.

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Economic valuation of marine ecosystem services is strongly anchored within the logic of Marine Strategy Framework Directive (MSFD). An inventory and critical assessment of marine valuation studies was conducted within the European Union funded Policy-oriented marine Environmental Research for the Southern European Seas (PERSEUS) research project ( http://www.perseus-net.eu/ ) and this information was fed into a suitable, spatially explicit valuation database, namely Valuation database for Marine Ecosystem Services of Southern European Seas (V-MESSES), with the objective of providing monetary

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Rosenbloom, Tova. "RISK EVALUATION AND RISKY BEHAVIOR OF HIGH AND LOW SENSATION SEEKERS." Social Behavior and Personality: an international journal 31, no. 4 (2003): 375–86. http://dx.doi.org/10.2224/sbp.2003.31.4.375.

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This study was aimed at achieving a better understanding of the role of the mediation of risk valuation between personality and risk-taking behavior. A sample of 55 females and 20 males completed the Sensation Seeking Scale (SSS) and self-report inventory of risk-taking in one session and a risk evaluation inventory in another session. The results show a positive correlation between risk taking and sensation seeking and a negative correlation between risk evaluation and sensation seeking. High sensation seekers are found to be higher in risk taking than in risk evaluation while the low sensati

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Knight, R. F., J. F. Affleck-Graves, and W. D. Hamman. "The effect of inventory valuation methods on share prices: Some new evidence for the JSE." Investment Analysts Journal 14, no. 26 (1985): 45–47. http://dx.doi.org/10.1080/10293523.1985.11082240.

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Czernyszewicz, Eugenia, Małgorzata Szymańska, Beata Żuraw, and Katarzyna Leziak. "The Effect of Location on the Value of Ornamental Trees Using the Example of a Green Space in Lublin." Real Estate Management and Valuation 27, no. 4 (2019): 53–61. http://dx.doi.org/10.2478/remav-2019-0035.

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Abstract This paper examines and identifies, using a specific example, how the location of trees influences their value. For the valuation of trees outside a forest area, appraisers often employ methods recommended for estimating forest stands, which significantly reduces the value of trees and valued properties. The tree-valuation method developed by SZCZEPANOWSKA et al. (2010) was used in our study. First, we compiled an inventory of trees located on plots intended for expropriation. The study covered all specimens with trunk circumferences of over 25 centimetres, which amounted to a total o

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