Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Development of methodology for calculating the average period of turnover of stocks of finished products of company
Available online: 4 October 2013 Subject Heading: STOCKPILES MANAGEMENT JEL Classification:
The average period of finished goods stocks turnover, as a rule, is defined as the relation of product of average cost of stocks and durations of the investigated period of time to gain size for the investigated period. This methodical approach gives only the calculation formula, but does not establish functional dependence of the average period of payment on indicators influencing it. The technique offered in article allows calculating the average period of finished goods stocks turnover of the enterprise according to its administrative account, to establish the factors influencing duration of the average turnover period of stocks, and to reveal reserves for its reduction. Keywords: stocks, finished goods, turnover, period of turnover, financial, volume, current assets |
ISSN 2311-8768 (Online)
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