Article ID: | iaor1991406 |
Country: | United States |
Volume: | 30 |
Start Page Number: | 36 |
End Page Number: | 38 |
Publication Date: | Feb 1989 |
Journal: | Production and Inventory Management Journal |
Authors: | Harrell Horace W., Francisco William H. |
Conventional inventory procedures seem to inadequately represent both inventory valuation and cost matching in the automotive used parts market. The authors propose a variation of a relative sales value approach which better matches revenues and costs and presents a more realistic inventory value.