Excess inventory: Financial asset or operational liability?

Excess inventory: Financial asset or operational liability?

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Article ID: iaor1991426
Country: United States
Volume: 30
Start Page Number: 32
End Page Number: 35
Publication Date: Jul 1989
Journal: Production and Inventory Management Journal
Authors: ,
Abstract:

A clear distinction must be made between inventory as a financial asset and inventory as an operational liability. The causes of excess inventory and a simple economic model for its liquidation are presented.

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