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В статье приводится сравнительная характеристика международных и российских стандартов учета запасов: ФСБУ 5/2019 «Запасы» и МСФО (IAS) 2 «Запасы». ФСБУ 5/2019 «Запасы» является более усовершенствованной версией стандарта ПБУ 5/01 «Учет материально-производственных запасов» - именно там уточнялись те или иные спорные моменты, которые являлись основой существовавшего несоответствия между российскими и международными стандартами отчетности запасов., The article provides a comparative description of international and Russian inventory accounting standards: FSB 5/2019 "Reserves" and IFRS (IAS) 2 "Reserves". FSB 5/2019 "Reserves" is a more improved version of the standard PBU 5/01 "Inventory Accounting" - it was there that certain controversial points were clarified, which were the basis of the existing discrepancy between Russian and international standards for inventory reporting., Экономика и предпринимательство, Выпуск 2 (151) 2023, Pages 1074-1077

The primary responsibility of inventory management is to control the warehouse in terms of quantity and value. In order to perform this task in Dynamics AX, changes of the inventory quantity have to be registered and posted as transactions. The current quantity in inventory always is the total of item issue and receipt transactions.

Inventory is a set of assets held for resale. The assessment of the value of inventories has an important role in two financial reports at the same time, namely in the presentation of the balance sheet and the exposure in the income statement. In general, the inventory valuation method is divided into three, namely First In First Out, Last in First Out and Average. PSAK No. 14 states that except for companies that have inventories that are specially produced and cannot be replaced with other inventories, these inventories are usually valued using the First In First Out method. PT X is a snack food distributor company in East Java which conducts an inventory assessment using the Last In First Out method, which is not in accordance with the exposure of PSAK No. 14. This research was conducted using a descriptive qualitative method. This study aims to present the results of the implementation of the First In First Out inventory valuation method at PT X. The results of this study explain that the implementation of the First In First Out valuation method can provide a more reasonable exposure to inventory valuation because companies with inventory classified as easily damaged such as PT X, the First In First Out method can provide inventory valuation exposure that is adjusted to the movement of goods in and out.

Inventory is one of the assets that has an important role for the activities of a company. The problem that often occurs in inventory is when recording and evaluating inventory. Generally, recording is not detailed or even manually, thus making inventory reports unclear and not good. This makes the researcher want to compare the inventory treatment of Andrew Smith's Urban Lifestyle Supermall Karawaci store with PSAK No. 14.This research was conducted using a descriptive method with quantitative and qualitative data sourced from primary and secondary data. The data obtained are then processed, analyzed, and interpreted to determine the comparison with PSAK No. 14. Andrew Smith Urban Lifestyle is a manufacturing company engaged in the men's clothing industry such as: jackets, shirts, pants, chinos, sweaters, blazers, ties, accessories, shoes, and sneakers. The result of this research is that the store's inventory recording has not used a method that is in accordance with PSAK No. 14, there is only a partial recording referring to the perpetual method, namely when there is an entry and exit of goods that is directly recorded in a computerized manner. While the inventory valuation is also not in accordance with PSAK no. 14 because it does not use the FIFO method. Using the FIFO method will result in a clearer and better inventory valuation.

If ever the concept “VUCA” (Volatility, Uncertainty, Complexity, and Ambiguity) seemed appropriate to use, it is now. National and global companies experience the highest level of instability due to the Covid-19 pandemic, which is the classic example of a highly volatile, uncertain, complex, and ambiguous world. In this world, decision-makers have to face more challenges appealing to the VUCA Prime leadership approach: vision against volatility, understanding against uncertainty, clarity against complexity, and agility against ambiguity. Some of the ways through which managers can overcome the VUCA characteristics include: providing a shared vision as a criterion for all decisions to be made, identifying the reason for the decision problems and sharing the idea with the followers, going through the entire decision process, following steps in proper order, and developing quick solutions. In an inventory decision taken in a VUCA context, the above ways are possible if using fuzzy inventory methods dealing with volatility, uncertainty, complexity, and ambiguity. This paper aims to adapt a traditional inventory method, Economic Production Quantity (EPQ), to the challenges of the VUCA world, through the fuzzy logic system (FLS). To achieve the best solution for the decision problem in the shortest time possible, the managers can employ a conversion by using the computing platform MATLAB. There are some advantages of this conversion for these two methods, EPQ and FLS. Firstly, the transformation of EPQ in ELQ (Economic Logic Quantity) allows managers to formulate the decision problem, even if they cannot identify and measure precisely the EPQ parameters. Secondly, using FLS to solve ELQ provides the possibility to simulate more alternatives and generate the solution in the shortest amount of time. Thirdly, it allows the decision-makers to evaluate the impact of the solution provided by each simulation on the company’s performance. Using these methods has the following primary limit: the problem formulation step depends on the managers’ understanding ability and managing a large volume of information. Therefore, there may be a risk of obtaining a relevant solution for a decision problem if the decision-makers do not understand the cause of the problem or do not know how to organize and manage a large volume of information. This limit could be overcome by using AHP (Analytic Hierarchy Process), but this is the topic of further research.

The opportunities for the national textile industry depend on the ability to compete with producers from other countries. Not only in the world market but also in the domestic market. This is indicated by the flood of imported textile products, especially from China, which offers low prices for their products. However, local textile products are still able to compete because they have better quality. PT. Sinar Pangjaya Mulia is an export-oriented textile company engaged in the manufacture of various types of fabrics with the main products being rayon, polyester and cotton fabrics. In carrying out its production, PT. Sinar Pangjaya Mulia is still unable to perform optimal forecasting and efficient production planning as the basis for carrying out production activities, so all planning in the company is carried out suddenly. This has caused problems in the production activities carried out by the company in determining the production, machines and time needed to fulfill demand. To overcome these conditions, the company must be able to compile a demand forecast and production planning as a statement regarding how much demand is in a certain period and when the production demand must be made. From the results of data processing, it can be seen that the demand for fabrics produced for these three product items is within the next one year. Demand in January 2012 was 106,277 kg of rayon, 41,586 kg of polyester cloth and 78,552 kg of cotton, while the production planning for January 2012 was 226,415 kg with an inventory value of 80,000 kg, so in the January 2012 period there were no additional hours. /working days.

North Metn is known for its miscellaneous landscapes varying from mountainous, coastal, agricultural, natural, rural, urban and industrial. However its land-cover, land-use and landscape structures are highly affected by manmade and natural means of transformation throughout a short period of time. Since the assessment of these changes is essential for any landscape management in the district, the Visual Resource Inventory (VRI) was selected for that purpose. VRI provides the basic visual resource data for future landscape planning purposes in the evaluation area. The results were analyzed for the district’s visual potential based on several criteria. It is essentially used to rate the landscape for its Scenic Quality and Sensitivity Level within Distance Zones delineated. North Metn is distinguished by its valuable scenic quality and panoramic landscape views taking into account the users Landscape Importance and the particular Viewing Locations threatened by drastic changes, eighty-two Viewpoints (VP) were selected to be assessed using the VRI methods. Each VP was decomposed by its Landscape Elements in the Foreground, Middle and Background Extent taking into consideration its forms, textures, lines and colors. Each VP Scenic Quality (SQ) was rated for its Integrity, Vividness and Harmony while the View Importance (VI) was rated for its VP, Viewed Landscape and Viewer Concern. Later on, the SQ and the VI ratings will provide rankings ranging from Very high Scenic Inventory Value (SIV) rate to a Very Low SIV rate. North Metn’s landscape was classified within three landscape classes depending on each rate.

The aim of this research is to provide an empirical effect of inventory value on the market value of income, the cost of products sold and profit as intervening variables. Both firms belonging to manufacturing companies (food and beverage sub-sectors) in the period 2014-2018 on the stock exchange are the focus of this study. Indonesian Securities comprises 14 firms. The tool used is path was analysis using SPSS. The findings show that profits and expense of products sold do not have an indirect impact on the relationship between inventory value and market value as an intervening variable, while profit has an indirect effect on the relationship between inventory value and market value as an intervening variable.

The article considers the issues of organization and formation of inventory accounting policy, substantiates its role in the system of information support of inventory management processes and highlights the impact on the effectiveness of inventory management in the process of innovation activity. Based on the study of trends in the share of inventories of industrial enterprises and indicators of innovation development, it is established that inventories are not currently considered as a resource that has a significant impact on the innovation potential of the enterprise, and in combination with financial performance indicates inefficient investment in inventories and inefficient inventory management. It is proved that it is possible to increase the efficiency of inventory management due to the optimal organization of the inventory accounting system, the foundations of which are laid during the formation of accounting policies. The author's approach to understanding the accounting policy in the sphere of inventory accounting, which is considered as a set of principles, methods and procedures used by the company to generate quality, timely, relevant, clear, complete and reliable information about the availability, movement, storage and use of inventories, sufficient to make management decisions aimed at improving the efficiency of inventory management and disclosure of inventory information in the financial statements. Coverage of approaches to the formation of accounting policy is based on a combination of organizational, technological and methodological components of accounting policy. The first (organizational and technological) component includes such elements as: inventory principles, laws and regulations concerning accounting of inventories, forms of primary documents and internal management reporting used for inventory accounting, document management rules and accounting information processing technology, control procedures on the movement of inventories and the responsibility of officials, the procedure and frequency of revaluation of inventories and inventory count, the order of analytical inventory, the unit of natural measurement of inventories for each unit of accounting, the interaction of accounting with other services during the transfer and exchange of inventory. The second component (methodological) reveals the principles and rules of receipt, processing, recording and transmission of inventory information, inventory valuation rules, inventory accounting (development of a working plan of accounts), disclosure of inventory information in the financial statements. It has been considered such main elements of organizational, technological and methodological components: features of the work plan of inventory accounts, the issue of documentation of inventory transactions, the recognition of inventories and their evaluation, document management rules, accounting for transport and procurement costs. Variable elements of inventory accounting policy are identified.

A good inventory system can be seen from how an inventory is reported correctly and accurately on the company's balance sheet. In order for this to be achieved, it is necessary again to be precise and precise in terms of recording, appraising and determining the cost of goods. Apart from being very influential in the company's financial statements, this will also affect the supervision of the company's inventory which is indirectly related to the supervision of the company's employees itself.The purpose of this study was to clearly determine the application of the method of recording and assessing the Aqua Mineral Water supply at UD Kaltim Makmur in accordance with PSAK No. 14 concerning Inventory. The analytical method used in writing this thesis is quantitative descriptive analysis.The results of this study concluded that the application of the Aqua Mineral Water supply recording method at UD Kaltim Makmur was not in accordance with PSAK No. 14. The inventory recording method used by UD Kaltim Makmur is the periodic method. The use of the periodic recording method at UD Kaltim Makmur is not in accordance with PSAK No. 14, which should use a perpetual method or with the use of inventory cards. UD Kaltim Makmur calculates the inventory value without using the cost formula required in PSAK No. 14, so the method used by UD Kaltim Makmur is not in accordance with PSAK No. 14.

PurposeThe purpose of this paper is to present a new hybrid approach based on criticality analysis and optimisation to deal with spare parts inventory management in the initial provisioning phase in the mining industry. Spare parts represent a significant part of mining companies' expenditures, so it is important to develop new approaches to reduce the total inventory value of these items.Design/methodology/approachThis hybrid approach combines qualitative and quantitative methods based on VED (vital, essential and desirable) analysis, analytical hierarchical process (AHP), and e-constraint optimisation method to obtain the spare parts to be stocked. The study was applied to a large mining company. The mineral sector was chosen due to the great importance to the emerging Brazilian economy and the lack of researches in this sector. In addition, the spare parts have a relevant weight on the total inventory cost.FindingsPresent a novel approach combining multi-objective optimisation and multi-criteria evaluation approaches to tackle the inventory decision in spare parts management. This work also defines and classifies relevant criteria for spare parts management in the mineral sector validated by specialists. The proposed approach achieves an average increase of 20.2% in the criticality and 16.6% in the number of items to be stocked compared to the historical data of the surveyed company.Research limitations/implicationsThis paper applies the proposed approach to a mining company in Brazil. Future research in other companies or regions should analyse the adequacy of the criticality criteria, hierarchy and weights adopted in this paper.Practical implicationsThe proposed approach is useful for mining industries that deal with a large variety of resource constraints as it helps in formulating appropriate spare part strategies to rationalise financial resources at both tactical and strategic levels.Originality/valueThe paper presents a new hybrid method combining the AHP a multi-criteria decision making (MCDM) approach coupled with e-constraint optimisation to deal with spare parts inventory management allowing for a better spare parts inventory analysis in the initial provisioning phase and providing managers with a systematic tool to analyse the trade-off between spare parts criticality and total inventory value.

Background Maintaining an adequate level of inventory is critical since an enormous amount of capital tied up with it. Having excess inventory leads to wastage. On the contrary, insufficient commodity leads to stock out. Hence, this study aimed to assess inventory management practices of program commodities at Ethiopian Pharmaceutical Supply Agency. Methods A descriptive cross-sectional study complemented with a qualitative method was conducted from February 21 to April 20/2019. Order fill rate, wastage rate, frequency of emergency order, acceptable storage condition met, and stock out were the metrics we used to measure the inventory management practices of the agency. Quantitative data were collected through physical observation of the warehouses and review of logistics management tools. Seventeen in-depth interviews were conducted to explore the challenges of inventory management. Results From the total 70 program commodities managed by the agency, 2.1% wasted due to expiration and damage. These resulted in a loss of over US $2 million. The highest wastage was recorded for antimalarials which accounted for 13.1% of the malaria commodities' total inventory value. Only 14.8% of the orders were fulfilled above 80%. Thirty-seven items were stock out on average for 8.5 average days. Longer duration of stock out (260 days) was recorded for TB commodities. Seventeen items from different programs were purchased through emergency orders with a higher frequency of levonorgestrel purchase. Only 6 (60%) warehouses met acceptable storage conditions. Space deficit, outdated warehouse designs, shortage of warehouse equipment, lack of precise data, and capacity building gaps were the inventory management challenges identified. Conclusion Though the wastage rate was near to the acceptable range, there were lesser order fill rates, storage condition inadequacy, and significant stock-outs of program commodities. The finding implies the need for an improvement in inventory management practice of the agency.

"Inventory valuation is a major topic in the accounting practice. Inventory valuation is reflected in financial reporting, i.e. the balance sheet and the profit and loss account and the choice of the right inventory cost flow method is one of the basic decisions all companies engaged in manufacturing and distribution of goods need to make. Preferably, the chosen method should result in the best income and financial result measurement. However, no method is acknowledged to always be the best for accomplishing these objectives. The main aim of this paper is to investigate the factors affecting the adoption of inventory cost flow method by Macedonian companies. The data was collected by using a questionnaire randomly distributed via email to Macedonian retailing and manufacturing companies and later examined through statistical methods. Analyzing a pool of 56 respondents, we find that the subject of inventory valuation is important as most of the participants consider that they understand the existing inventory valuation methods. The choice of inventory valuation method is mostly affected by the level of education of the manager, understanding of the method and simplicity of the separate inventory valuation methods. Key words: Inventory, valuation, methods, FIFO, weighted average, specific identification; JEL classification: M4, M1 "

The research aims to find the factors that cause high inventory value, increase the value of forecasting precision, service level and cost efficiency with fishbone diagrams and proposed methods. The research sample is 9 spare parts included in classification A in the ABC analysis and maintenance list 2018. Forecasting methods use Moving Average, Single Exponential Smoothing and Syntetos-Boylan Approximation as well as Mean Square Error calculation, deterministic inventory calculation and Continuous Review Method. The results of this study are an increase in logistics costs by $ 808.71 in the inventory management proposal. An increase in service level from 95% to 99% and the error value in the calculation of the proposal becomes smaller using the proposed method. This study also found that the factor causing the high inventory value was due to inaccurate planning methods so that other comparative methods were needed that could increase the precision of demand forecasting.

Low- and middle-income countries (LMICs) often lack the necessary tools, guidance, and capacity for compiling an emission inventory (EI) for air pollutants. A reliable EI is an important prerequisite for the identification of key emissions sources, as an input to modelling atmospheric transport and impacts of air pollutants, and the identification of appropriate mitigation policies. The publicly-available Global Atmospheric Pollution Forum Emission Inventory (GAPF-EI) tool meets the need of LMICs for a user-friendly tool allowing in-country practitioners to compile their own EIs. The species covered are SO2, NOX, CO, NMVOC, CH4, NH3, PM10, PM 2.5, black carbon, organic carbon and CO2. Output from the tool can therefore support the development of integrated air quality and climate change mitigation strategies. This tool incorporates default emission factors and inventory methods conforming with internationally recognised approaches. The GAPF-EI tool enables emissions to be estimated for technologies or practices that are often of little or no relevance to developed countries, but may represent key sources in LMICs. This paper describes the GAPF-EI tool and its application to Cote d’Ivoire where emissions from traditional biomass cookstoves, vegetation fires, traditional charcoal manufacture, road transport (including dust from unpaved roads) and open burning of municipal solid waste were found to be particularly important components of the inventory. The application of the GAPF-EI approach to Cote d’Ivoire has demonstrated its utility in addressing sources of particular relevance to LMICs in addition to providing a user-friendly, transparent and flexible EI preparation tool.

No economy can survive without the development and growth of the small and medium size enterprises. For development of small size businesses, inventory management plays important role. In this study, the inventory management of small businesses in the Bangladesh is assessed. We tested the influence of the effect of inventory value on profitability of small businesses for a period of 10 years. The analysis is based on the regression analysis framework. The results show that there is positive and significant relationship between inventory management of small businesses and the profitability of small businesses in the selected areas of Pakistan. We conclude that for small businesses, effective inventory management is important for generating higher profitability.

PurposeThe purpose of the study is to evaluate whether the selection of accounting method used to value inventory increases or decreases the probability of a retail firm's ability to remain in existence.Design/methodology/approachThis study employs a binary logistic regression model to predict group membership and the probability of failure. The study utilizes an unbalanced sample of US publicly traded failed and functioning retail firms over a ten-year period.FindingsThe results clearly support the conclusion that there is a difference in the probability of retail firm failure with respect to the accounting method used to value inventory. Merchants using a cost-based valuation method were 2.3 times more likely to fail than firms using a price-based method. The results also affirm existing bankruptcy literature by finding that profitability, liquidity, leverage, capital investment and cash flow are factors in retail failures.Practical implicationsThe results suggest that traditional merchants cannot simply blame e-commerce or shifts in demographics for the retail Apocalypse; good management and proper valuation of stock still matter.Originality/valueThis study is the first to look at firm failure in the retail sector after the great recession of 2008, in an era known as the “retail Apocalypse.” In addition, this study differs from other firm failure literature by incorporating cost- and price-based inventory valuation methods as a variable in firm failure.

This case involves initial and subsequent inventory measurement in an international setting. It provides students with: (1) a comprehensive review of inventory measurement issues under three accounting standard-setting regimes, and (2) a comparison of business cultures with respect to their financial accounting standards related to inventory, and (3) how they communicate information (e.g., dates and numbers). The modular nature of the case allows the instructor to assign one or two parts of the case and to apply one, two, or three sets of accounting standards. The first module involves accounting for raw materials inventories for an international chemical company according to U.S. and German GAAP. An optional extension addresses the IFRS inventory measurement requirements. In the second module, the inventory measurement issues are extended to semi-finished (work-in-process) inventories. The case is appropriate for intermediate, advanced, and graduate-level financial accounting classes.

Erwin Febriansyah, Ade Tiara Yulinda, Lina Rosalinda; This study purposes to determine the effect of inventory variability and intensity, company size, on the selection of inventory assessment method. This research examined four independent variables namely inventory variability and intensity, companies size, its dependent variable was the FIFO method and the average method. Type of this research was quantitative research by using secondary data. Research population was all manufacturing companies listed on the Indonesia Stock Exchange of the 2014-2017. The sampling technique used purposive sample, with criteria and selected 41 unit analysis companies to be samples and multiplied by the number observation period are obtained 164 samples (41 companies x 4year). The method for data analysis used logistic regression by using SPSS 18.0. There were four research hypotheses; to examine the effect of inventory variability and intensity, companies size on the selection of inventory assessment methods. The result of study showed that inventory variability, companies size, do not affect on the selection of inventory valuation method. Meanwhile, intensity inventory affects the selection of inventory valuation methods and inventory variability and intensity, companies size together influence the selection of inventory valuation methods. Keywords: Inventory Variability, Company Size, Inventory Intensity, FIFO, Average

The purpose of research is to obtain empirical evidence of the effect of inventory value, fixed assets, firm size, audit quality and audit tenure on audit report lag by using the financial reports statements of manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are from inventory value, fixed assets, firm size, audit quality, and audit tenure as the independent variable, while the audit report lag as the dependent variable. The sample consists of 324 companies listed on the Indonesia Stock Exchange (IDX) and submitted financial reports to OJK in the period 2015-2017. The data that was used in this research was secondary data and selected by using purposive sampling method. This study used purposive sampling and multiple linear regression as the analysis method. The results of this study indicate that the variable fixed assets, and the size of the company have a significant influence to the audit report lag, while the variable value of inventory, audit quality and audit tenure did not have significant influence to the audit report lag.

Δεδομένου ότι η αξία των αποθεμάτων που διατηρεί μια επιχείρηση αντιπροσωπεύει ένα μεγάλο μέρος των συνολικών εξόδων της, γίνεται σαφές ότι η αποτελεσματική διαχείριση τους αποτελεί ανταγωνιστικό πλεονέκτημα για αυτήν. Η παρούσα διατριβή αποτελεί μια προσπάθεια στην κατεύθυνση της μοντελοποίησης προβλημάτων διαχείρισης αποθεμάτων και εύρεσης της βέλτιστης πολιτικής τους υπό συνδυασμό υποθέσεων που ανταποκρίνονται σε πραγματικές καταστάσεις και δεν έχουν εξετασθεί μέχρι τώρα. H δομή της διατριβής έχει ως εξής: Αρχικά, στο 1ο κεφάλαιο γίνεται μια εισαγωγή και αναλύονται τα βασικά χαρακτηριστικά των μοντέλων που μελετώνται στην παρούσα διατριβή. Στη συνέχεια παρουσιάζονται τρία συστήματα διαχείρισης αποθεμάτων με βάση αυτά τα χαρακτηριστικά. Συγκεκριμένα, στο 2ο κεφάλαιο παρουσιάζεται ένα μοντέλο διαχείρισης αποθεμάτων προϊόντων με σταθερό ρυθμό φθοράς, θεωρώντας ότι η ζήτηση εξαρτάται από το διαθέσιμο απόθεμα. Υιοθετείται η υπόθεση του μη μηδενικού τελικού αποθέματος στο τέλος του κύκλου παραγγελίας καθώς μπορεί να αυξήσει το κέρδος, εξαιτίας των εσόδων που οφείλονται στη αυξημένη ζήτηση. O προμηθευτής του προϊόντος προσφέρει περίοδο πίστωσης στον αγοραστή για την εξόφληση του κόστους αγοράς των προϊόντων. Στόχος είναι η μεγιστοποίηση του κέρδους υποθέτοντας περιορισμένη χωρητικότητα του αποθηκευτικού χώρου. Στο 3ο κεφάλαιο παρουσιάζεται ένα μοντέλο που αφορά την εύρεση της βέλτιστης ποσότητας παραγγελίας, για δυο αμοιβαία υποκατάστατα προϊόντα, των οποίωνη ζήτηση είναι συνάρτηση του διαθέσιμου επιπέδου αποθέματος. Τέλος, στο 4ο κεφάλαιο παρουσιάζεται ένα σύστημα ελέγχου αποθεμάτων προϊόντων που υπόκεινται σε φθορά (με χρονική υστέρηση) και των οποίων η ζήτηση είναι συνάρτηση της τιμής πώλησης και του χρόνου. Η αποθήκευση του προϊόντος, σε περίπτωση περιορισμένης χωρητικότητας της ιδιόκτητης αποθήκης, μπορεί να γίνει και σε μία ενοικιαζόμενη αποθήκη. Η ζήτηση, όταν παρατηρείται έλλειψη αποθέματος, ικανοποιείται μερικώς κατά ένα ποσοστό, το οποίο είναι μη αύξουσα συνάρτηση του χρόνου αναμονής μέχρι την επόμενη παραλαβή παραγγελίας. Για το συγκεκριμένο πρόβλημα προτείνεται ένας απλός αλγόριθμος για τον καθορισμό της βέλτιστης πολιτικής τιμολόγησης και παραγγελίας. Τέλος, συμπεράσματα και κάποιες προτεινόμενες κατευθύνσεις για περαιτέρω έρευνα δίνονται στο 5ο κεφάλαιο.

El objetivo de la investigación fue evaluar la precisión y eficiencia del método de inventario forestal usando el escáner láser terrestre para la determinación de variables dendrométricas en plantaciones de teca (Tectona grandis Linn. F.). Se establecieron sitios de muestreo circulares de 500 m2 en plantaciones de teca de tres predios de la región Costa de Ecuador donde se usaron las metodologías de inventario forestal tradicional y del escáner láser terrestre, registrando las variables dendrométricas (diámetro normal, altura total y radio de copa) y el tiempo de trabajo necesario para complementar el inventario de cada parcela. Las estimaciones de los índices dasométricos para cada método de inventario y la eficiencia relativa del método del escáner láser terrestre con respecto al inventario forestal tradicional fueron contrastadas mediante pruebas de inferencia estadística. La prueba de contrastes estadísticos aplicada no detectó diferencias significativas entre los dos métodos de inventario en relación tanto con las variables dasométricas medidas como con los tiempos de trabajo registrados en cada parcela. Los valores de eficiencia relativa evidenciaron cierta superioridad del inventario realizado con el escáner láser terrestre sobre el realizado con el inventario forestal tradicional. El presente estudio permite concluir que el método del escáner láser terrestre para la elaboración de inventarios forestales en plantaciones de teca es preciso para la estimación de variables dasométricas, siendo más eficiente que el de inventario tradicional.

The purpose of the study was to determine the effect of the variability of inventory, company size, intensity inventory, accounting earnings variability, variability in the cost of goods sold and the ownership structure of the inventory valuation method. The valuation method used is the First In First Out (FIFO) and average method. The object of this study is a trading and manufacturing company listed on the Stock Exchange from 2009-2014. There are 50 companies that meet the criteria, 10 companies using the FIFO method and 40 companies use the average method. Statistical analysis tools used in this study is a logistic regression with a significance level of 5%. These results indicate the variability of inventory and company size significantly influence the selection method of inventory valuation. While the intensity of inventory, accounting earnings variability, variability in the cost of goods sold and the ownership structure does not significantly influence the selection method of inventory valuation.

The social environment in which lesbian, gay, bisexual, transgender, and queer (LGBTQ) youth live influences health and wellbeing. We describe the development of the LGBTQ Supportive Environments Inventory (LGBTQ SEI), designed to quantify the LGBTQ-inclusiveness of social environments in the US and Canada. We quantify aspects of the social environment: 1) Presence/quality of LGBTQ youth-serving organizations; 2) LGBTQ-inclusive Community Resources; 3) Socioeconomic and Political environment. Using GIS tools, we aggregated data to buffers around 397 schools in 3 regions. The LGBTQ SEI can be used to assess the role of the social environment in reducing health disparities for LGBTQ youth.

The aim of this research is to find the influence of inventory cost flow methods, inventory value and gross profit margin to the company market value. The research data was gathered from the annually financial report 56 manufacturers companies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of 2002-2005. Out of the 56 manufacturer companies, forty-eight of them are implementing the average inventory cost flow method and 8 companies implemented the FIFO inventory cost flow method. These samples were chooses by applying the purposed sampling method. The analysis was calculated by using classic assumption test consists of normalization data, multicoleneritas, autocorrelation and heterousskedastisitis test. Afterwards, hypothesis test was measured by utilizing the multiple regression test followed with F test and t test also independents t test act as a support for hypothesis test. The result of this research shows that as collectively the inventory cost flow methods, inventory value and gross profit margins significantly affected the market value. And as individually, the variable that significantly affects the market values is just inventory while the inventory cost flow methods and gross profit margin had a less impact to the market value.

Purpose The Mexican housing industry was hindered by a shrinking market and tighter financial conditions related to the Great Recession. Moreover, in 2013, a major change in public policy further modified this industry’s environment. Mexico’s new urban development policy supported inner-city new housing, in contrast to the previous policy that incentivized sprawling. Three out of eight publicly traded housing companies filed for bankruptcy protection in 2013-2014, arguably because of the effects of the Great Recession and the new housing policy. The purpose of this study is to identify firm-level factors that caused some firms to file for bankruptcy protection. Design/methodology/approach Three approaches were used to analyze the housing industry in Mexico from 2006 to 2015. First, a policy analysis focused on the new housing policy and its consequences for housebuilding companies. Second, a financial analysis of the two economic shocks was performed in search for the transmission mechanisms in the companies’ financial metrics. Third, a retrospective analysis using the Fisher’s exact test was used to identify variables statistically associated with companies filing for bankruptcy protection. Findings There are two features significantly associated with bankruptcy protection: increasing market share while being vertically integrated, as a response to the Great Recession, and the relative magnitude of the loss on firms’ inventory value due to the new public policy. Neither Altman’s Z-score values nor firm size or degree of integration are significantly related to bankruptcy. Research limitations/implications The small sample size presented a challenge, as most statistical methodologies require large samples; however, this was overcome by using the Fisher’s exact test. Originality/value The main contribution of this paper is the statistical identification of the possible causes for bankruptcy protection in Mexico amongst homebuilding firms in 2013 and 2014, which have not previously been reported in the literature.

Inventory management deals with a tradeoff between the benefits of keeping stocks of goods that allows fulfillment of the customer’s demand, and the cost of carrying inventory. Inventory control te...

Al Ma'soem pharmacy headquartered at Jl. Horse Race No. 46 Arcamanik Bandung, currently has 17 branches of pharmacies spread across several cities and regencies in West Java, including Bandung, Sumedang, Majalengka, Garut, and Cianjur. Good governance system makes Apotek Al Ma'soem grow and develop rapidly in several cities and districts in West Java. In the sales system has been supported with adequate information technology, so that drug sales services can be done effectively. The method used to assess the supply of drugs in pharmacies is to use the last price method. The impact of the application of the method of inventory value becomes unreal because the price used to assess the inventory is not the actual cost, but the last price entered. Likewise, the gross profit generated by the system becomes unreal because the gross profit generated by the system is not the difference between the selling price and the acquisition price, increment the difference between the selling price and the last price. This will certainly make it difficult for the financial section to calculate and make adjusting entries because there will be differences between cash flow reports with inventory reports, purchases and sales generated by the system.The purpose of this research is to develop inventory system using FIFO (First In First Out) model, which is to assess inventory according to its cost. The goal is to generate inventory reports and real gross sales income, making it easier for the financial section in preparing financial statements and minimize the occurrence of financial fraud. The system development method used is a prototype with the stages of collecting all the needs, building prototyping, prototyping evaluation, encoding the system, testing the system, evaluating the system, and using the system.The development of this system can result in reports of drug supplies and real gross earnings so as to minimize the occurrence of financial fraud resulting from the difference in nominal value of money with the value contained in the report, as well as facilitate and streamline the work of the financial section in loading financial statements.

Lesionar los bienes jurídicos de un tercero acarrea una responsabilidad derivada del acto ilegal. Esta relación también se manifiesta en el Derecho Laboral, entre el empleador y el empleado. Es frecuente que, en esta relación, se lesione el derecho de una de las partes, pero cuando la lesión se produce al patrimonio de una Empresa Estatal o particular por parte del trabajador, inicia para este un proceso de carácter laboral, civil y que en ocasiones llega a ser penal, en dependencia de la magnitud del hecho ocurrido. Por eso, el objetivo es reflexionar acerca de la violación del derecho laboral en Cuba. La determinación de la aplicación de una rama del Derecho u otra se basa en normas legales que establecen cuantías económicas de los bienes jurídicos lesionados. Para esta determinación, es necesario obtener el valor jurídico del bien lesionado, el que se determina mediante certificados avalados por la contabilidad, la que, a su vez, está regida por métodos de valoración de inventarios que ponderan el valor de todas las mercancías de similares características en almacén. Por tanto, en algunos casos, el valor obtenido de la contabilidad, no es valor real del bien según su factura de compra.

The frequency of extreme heat effects has recently increased in European cities due to climate change. The problem appears to be critical in urban areas where manmade structures significantly alter the temperature balance, thus highlighting the importance of sustainable management and proper inventory of urban green zones. Based on this, the paper provides a case study on using a combination of open-access and low-cost urban greenery inventory methods that could be used by municipal governments and private land managers to estimate the contribution of urban trees to the mitigation of urban heat impacts. The research focuses on the urban greenery inventory of courtyards in high-rise residential districts of the city of Kyiv (Ukraine), aiming to estimate the adapting potential of urban vegetation against heatwaves. Visual and thermal satellite images of Kyiv enabled us to estimate how the density of buildings and greenery is distributed and analyze the surface temperature in residential districts. A UAV thermal imaging survey was made in four selected locations with varying vegetation coverage, followed by leaf-based field instrumental analysis of photosynthetic activity in selected city tree species at hot temperatures. In addition, 16 portable temperature and humidity sensors were installed in shaded and sunlight-exposed areas of the locations in focus to assess the microclimate formation impact of trees in a high-rise residential courtyard. The Ukrainian legislation on the management of green spaces in cities was reviewed to find out whether it promotes the shaping of comfortable microclimates in residential districts, follow-up recommendations were made on how to improve the applicable provisions.

When traditional inventory methods sort out the data, the data format is not standardized, which leads to the long query time of inventory data. To solve this problem, this paper proposes an enterprise level cross domain integrated database storage method based on DMAIC model. Through the collection of cross domain integrated data for filtering and integration, the data are transferred to the central database in turn, and the data warehouse is established. The core data in the collected data is identified by using DMAIC model, and the core data is summarized into the inventory range. Then, the relevant data with high similarity are matched, and labels and data catalog are made to provide support for data positioning and query. The results show that compared with the traditional method, the query time of inventory data is shortened by 0.57s.

Road transportation is one of the largest sectors of greenhouse gas (GHG) emissions affecting climate change. Tackling climate change as a global community will require new capabilities to measure and inventory road transport emissions. However, the large scale and distributed nature of vehicle emissions make this sector especially challenging for existing inventory methods. In this work, we develop machine learning models that use satellite imagery to perform indirect top-down estimation of road transport emissions. Our initial experiments focus on the United States, where a bottom-up inventory was available for training our models. We achieved a mean absolute error (MAE) of 39.5 kg CO$_{2}$ of annual road transport emissions, calculated on a pixel-by-pixel (100 m$^{2}$) basis in Sentinel-2 imagery. We also discuss key model assumptions and challenges that need to be addressed to develop models capable of generalizing to global geography. We believe this work is the first published approach for automated indirect top-down estimation of road transport sector emissions using visual imagery and represents a critical step towards scalable, global, near-real-time road transportation emissions inventories that are measured both independently and objectively.

Экстенсивное изменение экономики ведет к стандартизации российской системы учета относительно стандартов МСФО, бухгалтеры вынуждены постоянно обновлять и дополнять собственные знания пополняя их как из налогового кодекса, так и из других, нормативно-правовых документов. Заметные изменения коснулись нормативных актов, регулирующих вопрос отражения материально-производственных запасов, с ПБУ 5/01 на ФСБУ 5/2019, которое основывается на стандартах МСФО Данная работа раскрывает ключевой перечень активов организации, которые относятся к материально-производственным запасам. В представленной статье сравнительный анализ между ПБУ 5/01 и ФСБУ 5/2019 позволил выявить основные изменения в соответствие с новым стандартом. Прежде всего это коснулось процесса признания запасов, их оценки, определения фактической себестоимости и прочего., Extensive changes in the economy lead to the standardization of the Russian accounting system in relation to IFRS standards, accountants are forced to constantly update and Supplement their own knowledge, adding them both from the tax code and from other regulatory documents. Notable changes were made to the regulations governing the issue of inventory accounting, from PBU 5/01 to FSB 5/2019, which is based on IFRS standards This work reveals a key list of the organization's assets that relate to inventory. In this article, a comparative analysis between PBU 5/01 and FSB 5/2019 revealed changes in the provisions. This is especially true for the process of inventory recognition, the procedure for accounting for costs, determining the actual cost of inventory, and so on.

Currently, the implementation of the Program for the Development of Federal Accounting Standards for 2019 - 2021, approved by the Order of the Ministry of Finance of Russia No. 83n dated 05.06.2019, is being carried out and certain results of this work can be stated. These include changes in the content of a number of existing standards. First of all, it should be noted the amendments already adopted to PBU 1/2008 "Accounting Policy of the Organization", adopted and coming into force for reporting for 2022 "Accounting for Leases" (PBU 25/2018), as well as amendments to the standards that have come into force for reporting for 2020 “Accounting for State Aid” (PBU 13/2000), “Accounting for Calculations of Corporate Income Tax” (PBU 18/02), “Information on Discontinued Operations” (PBU 16/02). But the breakthrough year, based on the reform program, promises to be 2021, from the beginning of which the application of seven new standards should begin, including the FSBU "Inventories".

This study aims mainly to investigate the level of accounting harmonization on two main areas in accounting, valuation, and depreciation methods of property plant equipment (PPE), and valuation and costing of inventories. This empirical investigation includes three GCC countries, Kingdom of Bahrain, Kingdom of Saudi Arabia (KSA) and United Arab Emirates (UAE). To achieve the main objective of the study, "I" index, which was developed by [1] was employed to measure the accounting harmonization on a sample of 139 listed non-financial firms in the three countries (17 firms from Bahrain, 76 firms from KSA, and 46 firms from UAE) for a three-year period, 2016 -2018. The results of the study showed that there is a high level of accounting harmonization among the three countries in choosing the method of valuation and depreciation of PPE and inventory valuation, however, we found above moderate level of accounting harmonization in inventory costing.