THE IMPACT OF THE EVALUATION METHOD UPON THE VALUE OF STOCKS, AT THEIR EXIT FROM THE PATRIMONY AGRICULTURAL ENTITIES
Autor (i): Anda Ileana, Necula1 Marius Daniel, Şişu2 Gabriel, Cucui3 Anca Daniela, Şenchea (Florea)4 Mariana Alice, Preda (Simion)
JEL: M41
Cuvinte cheie: accounting, agriculture, FIFO method, LIFO method, WAC method.
Abstract:
From an accounting point of view, the choice of the appropriate method for evaluation of the goods/merchandises stocks at the at the at their exit from the patrimony represents, through the specific implications, a topical point. The aim of the present paper is to examine the specific calculation methods used in the evaluation of good/merchandises stocks, at the moment of their exit from the patrimony within the agricultural entities, based on an example approach. Through the paper work, there are presented some general aspects regarding the inventories, as well as the evaluation methods of the goods/merchandises stocks at their exit from the patrimony of the company. The conclusions try to highlight the strengths and weaknesses of each of the examined methods, considering their suitability for agricultural sector.
From an accounting point of view, the choice of the appropriate method for evaluation of the goods/merchandises stocks at the at the at their exit from the patrimony represents, through the specific implications, a topical point. The aim of the present paper is to examine the specific calculation methods used in the evaluation of good/merchandises stocks, at the moment of their exit from the patrimony within the agricultural entities, based on an example approach. Through the paper work, there are presented some general aspects regarding the inventories, as well as the evaluation methods of the goods/merchandises stocks at their exit from the patrimony of the company. The conclusions try to highlight the strengths and weaknesses of each of the examined methods, considering their suitability for agricultural sector.
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