Thesis

Its impact the financial results of the entity the choice of on the choice of the method of valuation of inventory disposal

Дмитренко, А.В.

The article compares and analyzes domestic and foreign experience in inventory accounting, determines the availability and movement of materials. The features of methods in different countries are reflected. Great Britain uses such methods as LIFO, weighted average cost and net cost. Greece, Spain, the Netherlands, Germany and Italy - FIFO, LIFO and weighted average cost. Some countries also use the method of basic stock of finished goods, actual costs, method of basic stock of finished and unfinished works, standard and special (market) price of basic stock, percentage of completion method, contract completion method, retail method. Therefore, the use of the FIFO method is the most appropriate for use in enterprises.

English

2022-11-25

фінансові результати

Національний університет "Полтавська політехніка імені Юрія Кондратюка"

Dmytrenko A.V. Its impact the financial results of the entity the choice of on the choice of the method of valuation of inventory disposal / A.V.Dmytrenko // Розвиток фінансового ринку в Україні: загрози, проблеми та перспективи : матеріали ІV Міжнар. наук.-практ. конф., 25 листоп. 2022 р. – Полтава : Нац. ун-т ім. Юрія Кондратюка, 2022. – С. 101-102.

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