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Cosa (chi) è inventory costing - definizione
Absorption costing; Absorption Costing; Machine rate
Inventory valuation
ACCOUNTING METHODS USED IN DETERMINING THE VALUE OF INVENTORY
Beginning Inventory; Inventory Costing; Inventory costing; Inventory valuation adjustment; Inventory cost
An inventory valuation allows a company to provide a monetary value for items that make up their inventory. Inventories are usually the largest current asset of a business, and proper measurement of them is necessary to assure accurate financial statements.
Inventory theory
MATHEMATICAL STUDY CONCERNED WITH THE DESIGN OF INVENTORY SYSTEMS
Inventory control problem; Inventory model; Inventory models
Material theory (or more formally the mathematical theory of inventory and production) is the sub-specialty within operations research and operations management that is concerned with the design of production/inventory systems to minimize costs: it studies the decisions faced by firms and the military in connection with manufacturing, warehousing, supply chains, spare part allocation and so on and provides the mathematical foundation for logistics. The inventory control problem is the problem faced by a firm that must decide how much to order in each time period to meet demand for its products.
Inventory turnover
MEASURE OF THE NUMBER OF TIMES INVENTORY IS SOLD OR USED IN A TIME PERIOD
Inventory turns; Inventory Turns; Turnover ratio; Inventory Turnover; Inventory turnover ratio; Stock turnover
In accounting, the inventory turnover is a measure of the number of times inventory is sold or used in a time period such as a year. It is calculated to see if a business has an excessive inventory in comparison to its sales level.
Wikipedia
Total absorption costing
Total absorption costing (TAC) is a method of Accounting cost which entails the full cost of manufacturing or providing a service. TAC includes not just the costs of materials and labour, but also of all manufacturing overheads (whether ‘fixed’ or ‘variable’). The cost of each cost center can be direct or indirect. The direct cost can be easily identified with individual cost centers. Whereas indirect cost cannot be easily identified with the cost center. The distribution of overhead among the departments is called apportionment.
