Financial Education - Inventory valuation method for goods on handsteemCreated with Sketch.

in hive-175254 •  2 years ago 

Some authors propose that the objective of inventory valuation methods is to determine the cost that will be assigned to the goods on hand at the end of the period.

Source ( freshbooks )

Evidently, inventories are one of the most important assets for companies, considering that their sale comprises the income of the business period and will indicate the profit, for this reason it is of vital importance to carry out a correct inventory valuation.

This method assumes that the first goods to enter the warehouse will be the first to leave. This allows valuing inventories at the end of the accounting period at the last acquisition costs, and the final inventory at current costs.

Last-in-first-out method: This method allows valuing inventories with the assumption that the goods purchased first will be the last to be sold, therefore, the value of the ending inventory will be estimated based on the purchase price of the first one.

Source ( manufacturing )

Weighted average method, consists of dividing the amount of the balance by the number of units in stock, according to this method the units of ending inventory will be valued at the average cost per unit of the stock on hand during the entire year.

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Hi @alaiza It is important that companies, regardless of their size, have their inventory well controlled and ordered in order to offer quality customer service, reduce costs, optimize space and increase profits, good post, greetings and success

Keeping inventories is highly important for companies, that is the appropriate way to understand genuinely what is going on in the company.

greetings @alaiza _
there is no doubt that the rotation and inventory management are crucial and each company depending on its product applies the most effective method for it.