Računovodstveno obuhvatanje zaliha u entitetima javnog sektora prema međunarodnom računovodstvenom standardu za javni sektor 12- zalihe (MRS JS 12)
Accounting for Stock in the Public Sector Entities Under International Financial Reporting Standards for the Public Sector for the Public Sector
Author(s): Dragan Kulina Subject(s): Economy
Published by: Ekonomski fakultet Pale - Univerzitet u Istočnom Sarajevu
Keywords: finished products; production in progress; raw materials; materials; goods; recognition; determining; acquisition costs; costs of conversion; average cost; FIFO; average value; net realizable value.
Summary/Abstract: Stock management is one of the most complex management tasks given that stocks often represent a very significant item in the organization's total assets. Therefore the amount of financial assets that is related to stock must be controlled in order not to affect liquidity and profitability of business. Efficient management of stocks should lead to optimal inventory levels, ie. that level which engages the minimum liquid assets and which also allows maximum business results. In addition, stock management contributes to the reduction of losses due to holding excess inventory, reduction of the costs of insurance, manipulation and storage, and other similar costs.
Journal: Zbornik radova Ekonomskog fakulteta u Istočnom Sarajevu
- Issue Year: 2009
- Issue No: 3
- Page Range: 209-225
- Page Count: 17
- Language: Serbian