怎样找一篇关于存货计价的外文资料

Understanding inventory valuation - Store Manager Training

Ted Gladson
Articles in Drug Store News' Store Management Training Program are written by Ted Gladson of Ted Gladson & Associates, Lisle, Ill. Managers who wish to participate can do so by reading the course material and completing the questions that follow. To receive a certificate denoting successful completion of the course, 10 lessons must be completed within 18 months.

An important management decision in most retail businesses is the choice of inventory valuation method. A few methods are available, and each can give different results.

The purpose of this article is to demonstrate common approaches to inventory valuation so that store managers will understand how inventory data is used.

Store managers should be aware of these methods to appreciate the importance of maintaining good inventory records and the periodic physical inventory.

Physical inventory