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O que (quem) é inventory accounting - definição

INVENTORY MANAGEMENT METHOD

Supplier Managed Inventory; Vendor Managed Inventory; Vendor managed inventory

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.

https://en.wikipedia.org/wiki/Inventory_valuation

Management accounting

FIELD OF BUSINESS ADMINISTRATION, PART OF THE INTERNAL ACCOUNTING SYSTEM OF A COMPANY

Accounting management; Internal accountancy; Managerial accounting; Managerial Accounting; Management accountant; Management Accounting; Management Accountant; Management report; Departmental accounting; Management accountancy

In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance of their control functions.

https://en.wikipedia.org/wiki/Management_accounting

Accounting scandals

FRAUD INVOLVING COMPLEX METHODS FOR MISUSING OR MISDIRECTING FUNDS, OVERSTATING REVENUES, UNDERSTATING EXPENSES, OVERSTATING THE VALUE OF CORPORATE ASSETS, OR UNDERREPORTING THE EXISTENCE OF LIABILITIES

Accountancy scandals; Corporate accounting scandals; Accounting scandal; Accounting fraud; Accountancy scandal; Accounting scandals of 2002; Scandals in Accounting; List of accounting scandals

Accounting scandals are business scandals which arise from intentional manipulation of financial statements with the disclosure of financial misdeeds by trusted executives of corporations or governments. Such misdeeds typically involve complex methods for misusing or misdirecting funds, overstating revenues, understating expenses, overstatingIn Italian law the phrase "still subject to evaluation" now refers to material facts that are untrue: it was a clarification for "informations", but totally inconsistent with the "facts" reported in accounting documents: the value of corporate assets, or underreporting the existence of liabilities (these can be detected either manually, or by the means of deep learning).

https://en.wikipedia.org/wiki/Accounting_scandals

Wikipédia

Vendor-managed inventory

Vendor-managed inventory (VMI) is an inventory management practice in which a supplier of goods, usually the manufacturer, is responsible for optimizing the inventory held by a distributor.

Under VMI, the retailer shares their inventory data with a vendor (sometimes called supplier) such that the vendor is the decision-maker who determines the order size, whereas in traditional inventory management, the retailer (sometimes called distributor or buyer) makes his or her own decisions regarding the order size. Thus, the vendor is responsible for the retailer's ordering cost, while the retailer usually acquires ownership of the stock and has to pay for their own holding cost. One supply chain management glossary identifies VMI as

The practice of retailers making suppliers responsible for determining order size and timing, usually based on receipt of retail POS and inventory data.

although a 2008 article notes that there is no standard definition of VMI and the term's usage varies "significantly" among companies supporting VMI processes.

A third-party logistics provider may also be involved to help ensure that the buyer has the required level of inventory by adjusting the demand and supply gaps.

https://en.wikipedia.org/wiki/Vendor-managed inventory

Exemplos do corpo de texto para inventory accounting

1. Cavaney criticized the proposed changes on oil inventory accounting, calling them "equivalent to a windfall profits tax" for the five largest U.S. oil companies.

2. Here is a sampling of the narrowest and strangest pro–business coalitions: LIFO Coalition: opposes repeal of the LIFO (last–in, first–out) inventory accounting method.

3. Cavaney criticized the proposed changes on oil inventory accounting, calling them equivalent to a windfall profits tax‘‘ for the five largest U.S. oil companies.

4. They blasted GOP negotiators for dropping a Senate–passed provision that would have closed an inventory accounting practice known as "last in, first out" that is used by oil companies and other businesses to help lower their tax burden.

5. They blasted GOP negotiators for dropping a Senate–passed provision that would have closed an inventory accounting practice known as last in, first out‘‘ that is used by oil companies and other businesses to help lower their tax burden. The Bush administration and the Republican leadership are far more interested in helping their wealthiest friends than hardworking, middle–class Americans,‘‘ said Charles Schumer, D–N.Y. The GOP made its choice, and they chose millionaire investors and oil companies over middle class families.‘‘ Passage of the bill is the first step of a two–track strategy for advancing the GOP‘s election–year tax cut agenda.