Kalkulacja zysku brutto i netto na sprzedaży według rachunku kosztów działań i MSR 2 – Zapasy
Calculation of gross and net profit on sales according to ABC and IAS 2 – inventories

Summary/Abstract: The aim of the study was to solve the problem, formulated by means of questions, how a change in the valuation of stocks included in IAS 2, § 13 affected the calculation of gross and net profit on sales. The segmental functions of fixed unit cost, value of inventories, gross and net profit on sales and unallocated indirect costs, as well as matrix formula for the cost of the resources used by the products were applied as the research tools. The comparison of the results of inventory valuation and the calculation of gross and net profit on sales according to amendments to IAS 2, § 13 and ABC led to the conclusion that the application of IAS 2, § 13 overstates the cost of manufacturing and inventory valuation, understates the gross profit and overstates the net profit. On this basis, it is concluded that the change in the method of inventory valuation contained in IAS 2, § 13 cannot be considered as successful.

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