Selected Problems of Valuation of Self-produced Inventories

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Selected Problems of Valuation of Self-produced Inventories

Popis výsledku v původním jazyce

This paper deals with the core problem of any financial accounting system, namely valuation of one kind of assets of a company. Inventories create a significant portion of the assets of manufacturing enterprises. They may be purchased externally or created within a company. It is necessary to devote a special attention to inventories created through the company´s internal activities. The method of their valuation is based on the characteristics of the production process. Simultaneously, the valuation approach must be such as to avoid overvaluation or undervaluation of assets. The selected method of valuation of products does not affect only the value of assets, but it will be significantly reflected by changes of inventories into economic result, and thus into the tax base. Integrally, it will hav an impact on the fundamental financial statements and the related calculations of indicators of financial management. In specific production conditions of a given company, a case study demons

Název v anglickém jazyce

Selected Problems of Valuation of Self-produced Inventories

Popis výsledku anglicky

This paper deals with the core problem of any financial accounting system, namely valuation of one kind of assets of a company. Inventories create a significant portion of the assets of manufacturing enterprises. They may be purchased externally or created within a company. It is necessary to devote a special attention to inventories created through the company´s internal activities. The method of their valuation is based on the characteristics of the production process. Simultaneously, the valuation approach must be such as to avoid overvaluation or undervaluation of assets. The selected method of valuation of products does not affect only the value of assets, but it will be significantly reflected by changes of inventories into economic result, and thus into the tax base. Integrally, it will hav an impact on the fundamental financial statements and the related calculations of indicators of financial management. In specific production conditions of a given company, a case study demons

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the 11 th international conference Liberec Economic Forum 2013

ISBN

978-80-7372-953-0

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

185-193

Název nakladatele

Technická univerzita v Liberci

Místo vydání

Liberec

Místo konání akce

Liberec

Datum konání akce

1. 1. 2013

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

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