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The importance of stocks audit for the quality Increasement of the operational fluxes


  • Mihaela TULVINSCHI

    () (Stefan cel Mare University of Suceava)


In a company specialized in trade, operating flows consist mainly in the marketing of goods and in producing operational flows are the flows of production. In both types of companies operational quality streams depends on good management of stocks. The overall objective of the stocks audit is to determine whether raw materials, products in the process of manufacture, stocks of finished goods and cost of sold goods are accurately presented in the financial statements. Research methodology chosen is based on general issues relating to inventory and audit stages reached with particular aspects of the audit procedures to be used with entities in the woodworking industry. The results show exposure requirements for higher quality operational streams: the reduction of the costs of storage and the need for restraint of a smaller value of money in stocks.

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  • Mihaela TULVINSCHI, 2010. "The importance of stocks audit for the quality Increasement of the operational fluxes," EuroEconomica, Danubius University of Galati, issue 25, pages 63-70, October.
  • Handle: RePEc:dug:journl:y:2010:i:25:p:63-70

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    References listed on IDEAS

    1. Lian An & Jian Wang, 2012. "Exchange Rate Pass-Through: Evidence Based on Vector Autoregression with Sign Restrictions," Open Economies Review, Springer, vol. 23(2), pages 359-380, April.
    2. Campa, Jose M. & Goldberg, Linda S. & Gonzalez-Minguez, Jose M., 2005. "Exchange-rate pass-through to import prices in the euro area," IESE Research Papers D/609, IESE Business School.
    3. Taylor, John B., 2000. "Low inflation, pass-through, and the pricing power of firms," European Economic Review, Elsevier, vol. 44(7), pages 1389-1408, June.
    4. Anderton, Robert, 2003. "Extra-euro area manufacturing import prices and exchange rate pass-through," Working Paper Series 219, European Central Bank.
    5. Giovanni P. Olivei, 2002. "Exchange rates and the prices of manufacturing products imported into the United States," New England Economic Review, Federal Reserve Bank of Boston, issue Q 1, pages 3-18.
    6. Johansen, Soren, 1988. "Statistical analysis of cointegration vectors," Journal of Economic Dynamics and Control, Elsevier, vol. 12(2-3), pages 231-254.
    7. Steve Ambler & Ali Dib & Nooman Rebei, 2003. "Nominal Rigidities and Exchange Rate Pass-Through in a Structural Model of a Small Open Economy," Staff Working Papers 03-29, Bank of Canada.
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