| Autor: |
Andrej Golubev, Galina Golubeva |
| Rok vydání: |
2020 |
| Předmět: |
|
| Zdroj: |
Baltic Economic Journal. 1:4-11 |
| ISSN: |
2073-3364 |
| DOI: |
10.46845/2073-3364-2020-1-29-4-11 |
| Popis: |
The article deals with account of material stock influence in a process of investment projects computer modelling in appraisal purpose. At the beginning of the article, the role of material stock in investment projects evaluation is stressed. The main part is focused on methods of including incoming stock and finished goods stock values to the investment projects financial models. Further development of the issue shows approaches of accounting methods (such as LIFO, FIFO, average and individual) applications while calculating value of material goods in stock. Authors give recommendation regarding average method preference due to other methods complexity. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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