| 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.