THE IMPACT OF THE EVALUATION METHOD UPON THE VALUE OF STOCKS, AT THEIR EXIT FROM THE PATRIMONY AGRICULTURAL ENTITIES

Necula Anda Ileana, Sisu Marius Daniel, Cucui Gabriel, Anca Daniela, Senchea (Florea) and Mariana Alice, Preda (Simion) ()
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Necula Anda Ileana: “Valahia” University of Târgoviste, Romania.
Sisu Marius Daniel: “Valahia” University of Târgoviste, Romania.
Cucui Gabriel: “Valahia” University of Târgoviste, Romania.
Anca Daniela, Senchea (Florea): “Valahia” University of Târgoviste, Romania.
Mariana Alice, Preda (Simion): “Valahia” University of Târgoviste, Romania.

Management Strategies Journal, 2022, vol. 55, issue 1, 127-133

Abstract: From an accounting point of view, the choice of the appropriate method for evaluation of the goods/merchandises stocks at the at the at their exit from the patrimony represents, through the specific implications, a topical point. The aim of the present paper is to examine the specific calculation methods used in the evaluation of good/merchandises stocks, at the moment of their exit from the patrimony within the agricultural entities, based on an example approach. Through the paper work, there are presented some general aspects regarding the inventories, as well as the evaluation methods of the goods/merchandises stocks at their exit from the patrimony of the company. The conclusions try to highlight the strengths and weaknesses of each of the examined methods, considering their suitability for agricultural sector

Keywords: accounting; agriculture; FIFO method; LIFO method; WAC method. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:55:y:2022:i:1:p:127-133

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