specific identification method

specific identification method
 метод сплошной идентификации; метод учета товарно-материальных ценностей, при котором отслеживается движение каждой единицы запасов и ее стоимости; метод непрерывного учета на практике очень трудоемок, требует больших затрат на ведение такого учета; используется при производстве/продаже видов продукции, обладающих значительной стоимостью и скорее небольшими количествами (самолеты, автомобили, ювелирные изделия и т.п.).

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

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