This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Inventory Accounting and Profit Evaluation

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Fiorito, Riccardo

Additional information is available for the following registered author(s):

Abstract

In an inventory model with exogenous sales, first in-first out (FIFO) and last in-first out (LIFO) criteria are formalized and compared with national account estimates for intermediate and finished.good products. The model is simulated by utilizing manufacturing input and output prices for Italy (1970-88). LIFO and national account estimates of inventory are usually close and also imply reliable measures of output level and changes which can be shown by solving the quantity model. Conversely, FIFO exhibits larger profits and leads in real terms to unsatisfactory estimates of output changes. Copyright 1991 by The International Association for Research in Income and Wealth.

Download Info
To our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.

Publisher Info
Article provided by Blackwell Publishing in its journal Review of Income & Wealth.

Volume (Year): 37 (1991)
Issue (Month): 4 (December)
Pages: 433-45
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:bla:revinw:v:37:y:1991:i:4:p:433-45

Contact details of provider:
Web page: http://www.blackwellpublishing.com/journal.asp?ref=0034-6586

Order Information:
Web: http://www.blackwellpublishing.com/subs.asp?ref=0034-6586

For technical questions regarding this item, or to correct its listing, contact: (Christopher F. Baum).

Related research
Keywords:

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Segismundo Fassler & Manik L. Shrestha, 2003. "Changes in Inventories in the National Accounts," IMF Working Papers 03/120, International Monetary Fund. [Downloadable!]
Statistics
Access and download statistics

Did you know? You too can volunteer with RePEc.

This page was last updated on 2009-11-22.


This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.