管理决策会计
引言
开始一个新的业务和盈利继续营业,当一个新的业务奠定好了基础就必须做出很多关键性的决定。这些决定会影响公司的长远发展,往往成就或瓦解一个组织。库存控制和资本的政策方法从属于这些关键的决定,这将会影响到一个企业的底线。
我们的团队已经研究了这些政策,并将在本文的其余部分提出我们的建议,XYZ床垫商店库存和资本政策的方法。
库存策略
报告和评估,选择评估方法是基于有关的那项会计方法的相关性和可靠性的关键问题。根据finetuning.com(2005),“如何确定项目清单并确定已售出将取决于产品的性质,产品的体积,它们是如何跟踪,库存轮换。”库存政策下考虑的关键因素如下:存储设施,位置,温度,安全,成本,库存周转,培训,周期库存,控制。
Asset Valuation
Accounting for Managerial Decision-Making
Introduction
To start a new business and remain in business profitably, many critical decisions must be made when the foundation of a new business is formed. These decisions affect the company in the long run and often make or break an organization. Methods of inventory control and capitalization policies are among these critical decisions that will affect any business bottom line.
Our team has investigated these policies and will present our recommendation for the method of inventory and capitalization policy for the XYZ Mattress Store in the remainder of this paper.
Inventory Policy
Selecting the valuation method for reporting and valuing is based on key issues relating to the relevance and reliability of the method of accounting for that item. According to finetuning.com (2005) 'how you identify items in inventory and determine which have been sold will depend on the nature of the products, the volume of the products, how they are tracked, and inventory rotation.' Key factors to consider under the inventory policy are: location of storage facilities, temperature, security, rotation of stock, cost, training, periodic inventories, and control.
caycon.com (2005) wrote: 'Valuing a startup is intrinsically different from valuing established companies. Because of the high level of risk and often little or no revenues, traditional quantitative valuation methods like (P/E) per-share earnings comparables or discounting free cash flows are of little use. Startup valuations are largely determined based on qualitative attributes.' To select an inventory valuation method, the options are FIFO, LIFO and Weighted Average.
The valuation method for (FIFO) First-in, first out: Answers.com (2005) defines this as a 'common method for recording the value of inventory. It is appropriate where there are many different batches of similar products.' This method describes the first item coming in will be the first item going out of the inventory. Retailinventories.com (2005) wrote 'cost flow assumption assumes that the oldest inventory is sold first. The ending balance of inventory is valued at the most recent purchase price. FIFO produces a more relevant balance sheet since the ending balance in inventory reflects its current value.' An example of this would be: Ending balance in inventory would be 30 units of the most recent purchases. 30 x 300=9,000 E/B = 9,000. The strength of FIFO would be a rise in net income and the weakness would be a decrease in cash flow (Marshall, 2003).
The valuation method for (LIFO) Last-in, first out: Moneycentral.com (200 describes LIFO as 'a method of valuing your inventory that assumes any inventory you sold was from the last inventory you purchased.' Retailinventories.com
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