periodic inventory method

periodic inventory method
 метод периодического учета товарно-материальных запасов; система учета запасов, при которой не ведется непрерывного аналитического учета движения каждой единицы товара (материала), а периодически и в конце учетного периода проводится инвентаризация остатков, и на основе этих данных с учетом информации о начальных запасах и чистых закупках за период определяется себестоимость проданных (использованных) товаров (материалов); эта система используется компаниями, которые продают большое количество различных видов продукции относительно низкой стоимости за единицу, так как учет каждой единицы в таких условиях слишком трудоемок и требует больших затрат.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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