IDEAS home Printed from https://ideas.repec.org/a/brc/journl/v55y2022i1p127-133.html
   My bibliography  Save this article

The Impact Of The Evaluation Method Upon The Value Of Stocks, At Their Exit From The Patrimony Agricultural Entities

Author

Listed:
  • Anda Ileana, Necula

    (“Valahia” University of Târgoviste, Romania.)

  • Marius Daniel, Sisu

    (“Valahia” University of Târgoviste, Romania.)

  • Gabriel, Cucui

    (“Valahia” University of Târgoviste, Romania.)

  • Anca Daniela, Senchea (Florea)

    (“Valahia” University of Târgoviste, Romania.)

  • Mariana Alice, Preda (Simion)

    (“Valahia” University of Târgoviste, Romania.)

Abstract

From an accounting point of view, the choice of the appropriate method for evaluation of the goods/merchandises stocks at the at the at their exit from the patrimony represents, through the specific implications, a topical point. The aim of the present paper is to examine the specific calculation methods used in the evaluation of good/merchandises stocks, at the moment of their exit from the patrimony within the agricultural entities, based on an example approach. Through the paper work, there are presented some general aspects regarding the inventories, as well as the evaluation methods of the goods/merchandises stocks at their exit from the patrimony of the company. The conclusions try to highlight the strengths and weaknesses of each of the examined methods, considering their suitability for agricultural sector

Suggested Citation

  • Anda Ileana, Necula & Marius Daniel, Sisu & Gabriel, Cucui & Anca Daniela, Senchea (Florea) & Mariana Alice, Preda (Simion), 2022. "The Impact Of The Evaluation Method Upon The Value Of Stocks, At Their Exit From The Patrimony Agricultural Entities," Management Strategies Journal, Constantin Brancoveanu University, vol. 55(1), pages 127-133.
    • Handle: RePEc:brc:journl:v:55:y:2022:i:1:p:127-133
    as

    Download full text from publisher

    File URL: http://www.strategiimanageriale.ro/papers/220105.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    accounting; agriculture; FIFO method; LIFO method; WAC method.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:journl:v:55:y:2022:i:1:p:127-133. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan MICUDA (email available below). General contact details of provider: http://www.univcb.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.