Inventory Valuation

Inventory Valuation is the accounting method used to assign monetary value to inventory items within a firm’s financial records by determining the cost associated with goods available for sale and those remaining on hand at the end of an accounting period.

Publications

2.3K

Citations

142

Authors

Institutions

Publications per year

2017–2026

Variants

Stock Valuation

Parents

Cost AccountingInventory ControlInventory Management

Children

Fair Value MeasurementFirst-in, First-out ValuationForeign Currency Inventory ValuationGenerally Accepted Accounting Principles Inventory ValuationHistorical Cost ValuationInflation Effects On Inventory ValuationInterim Inventory ValuationInternational Financial Reporting Standards Inventory ValuationInventory Cost Flow AssumptionsInventory Obsolescence

Publications

EOQ models for perishable items under stock dependent selling rate

G. Padmanabhan, Prem Vrat · European Journal of Operational Research · 1995 · 288 citations

Management, Industrial Engineering, Operations Management +16

Customer‐Base Concentration and Inventory Efficiencies: Evidence from the Manufacturing Sector

B. Korcan Ak, Panos N. Patatoukas · Production and Operations Management · 2015 · 227 citations

Business, Accountancy, Accounting +14

A hybrid approach to the valuation of RFID/MEMS technology applied to ordnance inventory

Kenneth H. Doerr, William R. Gates, John E. Mutty · International Journal of Production Economics · 2006 · 109 citations

Management, Information Technology, Operations Management +10

Potential Determinants of Corporate Inventory Accounting Decisions

Herbert G. Hunt · Journal of Accounting Research · 1985 · 93 citations

Business, Accountancy, Accounting +14

The LIFO/FIFO Decision

Dale Morse, Gordon D. Richardson · Journal of Accounting Research · 1983 · 86 citations

Business, Industrial Engineering, Operations Management +8

1–5 of 70

Authors

142

SR
Stefan Reichelstein
Stanford University, United States
2 publications · 64 citations
2
h-index
TB
Tim Baldenius
Columbia University, United States
2 publications · 64 citations
2
h-index
AM
Arnold M. Wright
Boston College, United States
1 publications · 14 citations
1
h-index
AG
Andrea Gamba
University of Warwick, United Kingdom
1 publications · 15 citations
1
h-index
MS
Martin Savelsbergh
Georgia Institute of Technology, United States
1 publications · 34 citations
1
h-index

1–5 of 142

Institutions

1–8 of 82

Venues

International Journal of Production Economics
6 publications · 215 citations
6
h-index
Management Science
5 publications · 212 citations
5
h-index
Journal of Accounting Research
JAR · 4 publications · 179 citations
4
h-index
Contemporary Accounting Research
CAR · 3 publications · 58 citations
3
h-index
The Engineering Economist
2 publications · 76 citations
2
h-index

1–5