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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Ionescu Luiza & Toma Maria & Founanou Mathurin, 2018. "Applied Analysis of the Impact of Inventory Valuation Methods on the Financial Situation and Financial Performance," Valahian Journal of Economic Studies, Sciendo, vol. 9(1), pages 67-76, April.
    • Handle: RePEc:vrs:vaecst:v:9:y:2018:i:1:p:67-76:n:7
    DOI: 10.2478/vjes-2018-0007
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    More about this item

    Keywords

    inventory; valuation; impact; financial situation; financial performance;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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