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Harold Bierman
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Harold Bierman: Cornell University, USA
Chapter 17 in An Introduction to Accounting and Managerial Finance:A Merger of Equals, 2010, pp 343-361 from World Scientific Publishing Co. Pte. Ltd.
Abstract:
AbstractThe following sections are included:Classifications of InventoryWhat Costs Are to Be Inventoried?Costs of Manufacturing FirmsCost Flow AssumptionsFlow of Costs: FIFOFlow of Costs: LIFOFlow of Costs: Weighted Average CostFlow of Costs: Identification of Costs of Specific UnitsEvaluation of Cost Flow AssumptionsCost-or-Market, Whichever Is LowerFinancial Accounting Standards No. 157Inventory and FinanceInventory Models versus "Just in Time"An Inventory ModelThe Value of Inventory ReductionsInventory Levels and UncertaintyConclusionQuestions and Problems
Keywords: Accounting; Finance; Mergers and Acquisitions; Managerial Finance (search for similar items in EconPapers)
Date: 2010
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