Applied Analysis of the Impact of Inventory Valuation Methods on the Financial Situation and Financial Performance

Ionescu Luiza (), Toma Maria and Founanou Mathurin
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Ionescu Luiza: Valahia University of Târgoviște, Romania
Toma Maria: Valahia University of Târgoviște, Romania
Founanou Mathurin: Gaston Berger University of Saint-Louis, Senegal, Franche-Comté University, Besançon, France

Valahian Journal of Economic Studies, 2018, vol. 9, issue 1, 67-76

Abstract: At the level of any entity (company), inventory represents an important category of current assets, and implicitly, of total assets. Starting from the importance of this category of assets for the normal development of the production or sales activity, this paper has as priority objectives the following: delimitation of the theoretical aspects regarding the inventory valuation of the sold goods; determining the impact that inventory valuation methods may have on the financial position and financial performance of the company; applied analysis of inventory valuation options. The results obtained from both theoretical and practical research verify the main assumption that the inventory valuation options have a different impact on financial situation and the financial performance of an entity.

Keywords: inventory; valuation; impact; financial situation; financial performance (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:vaecst:v:9:y:2018:i:1:p:67-76:n:7

DOI: 10.2478/vjes-2018-0007

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