EIRP Proceedings, Vol 2 (2007)
CONTABILITATEA STOCURILOR APROVIZIONATE PENTRU CONSUM PRODUCTIV PRIN METODA INVENTARULUI PERMANENT
Abstract
The permanent inventory method is used by big units and it implies the use of stock accounts to
establish and permanently monitor their staff stock after each entry or exit. The use of the permanent inventory
“requires the permanent registration of entries and exits for every category of stackable goods. A physical
inventory of the existing stocks is usually accomplished at least once a year 1. The use of this method implies: the
use of every stock registration price; the use of the price difference accounts for the existing stocks; the
development of an analytic bookkeeping of stocks by adopting one of the analytic bookkeeping methods that have
been described. Although it requires more work, the permanent inventory method always provides better
knowledge of stock size and a better control of their integrity.
establish and permanently monitor their staff stock after each entry or exit. The use of the permanent inventory
“requires the permanent registration of entries and exits for every category of stackable goods. A physical
inventory of the existing stocks is usually accomplished at least once a year 1. The use of this method implies: the
use of every stock registration price; the use of the price difference accounts for the existing stocks; the
development of an analytic bookkeeping of stocks by adopting one of the analytic bookkeeping methods that have
been described. Although it requires more work, the permanent inventory method always provides better
knowledge of stock size and a better control of their integrity.
References
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