先进先出和后进先出会计
存货计价
库存分析
库存管理
审查
业务
会计
管理会计
运营管理
经济
计算机科学
FIFO(计算和电子)
政治学
生命周期评估
生产(经济)
计算机硬件
法学
宏观经济学
作者
Yibin Zhang,Chunming Shi,Patrick P. Gao,Feng Wang
出处
期刊:American Journal of Operations Research
[Scientific Research Publishing, Inc.]
日期:2014-10-09
卷期号:04 (06): 351-364
被引量:2
标识
DOI:10.4236/ajor.2014.46034
摘要
Researchers in the disciplines of both Operations and Accounting have studied Inventory Management, though in relative isolation. In this paper, one of our goals is to help inform researchers in Operations Management about an extensively debated question in inventory accounting: whether to repeal the LIFO (Last-In-First-Out) inventory accounting choice? This question has received extensive scrutiny from various stakeholders including academics, businesses, and different levels of governmental agencies such as US Congress. Specifically, we provide a literature review on how LIFO affects and is affected by inventory management. This is done by first reviewing the potential determinants of LIFO inventory accounting choice and then reviewing potential interactions between LIFO and inventory management. It is our hope that this review will help stakeholders have a more comprehensive understanding of LIFO before making their decisions.
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