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1	A study of perpetual inventory systems Schreiber, Charles Harry, Jr January 1958 (has links) Thesis (M.B.A.)--Boston University Continuous inventory Perpetual inventory Data processing systems Accounting
2	Využití matematicko-statistického modelování pro odhady spotřeby fixního kapitálu a stavů nefinančních aktivit / The use of mathematical and statistical modeling for the estimates of consumption of fixed capital and stocks of non-financial assets Sixta, Jaroslav January 2004 (has links) The aim of this dissertation thesis is to compile a systematic methodical approach for fixed assets as a national methodology. It focuses on stocks, consumption of fixed capital and capital services. The thesis is divided into three parts and six chapters. Chapter one and chapter two are used as a general theoretical base for chapters 3 to 5. Chapter 3 is based on a standard approach to the perpetual inventory method (PIM) as it is used in the Czech Republic. Chapter 4 is devoted to capital services and to an alternative approach to PIM. It is not used in the Czech Republic until now. Estimates are an integral part of the chapter. Chapter 5 describes capital services for other non-market producers, both methodology and estimates are covered. The impact of the change of the so-called cost method used for the estimates of output of other non-market producers on gross domestic product is calculated. The change consists in the substitution of consumption of fixed capital by capital services. Chapter 6 summarizes and explains the consequences in terms of national accounts.
3	Medžiagų ir produkcijos apskaita ir auditas / Accounting and Audit of Materials and Production Strazdienė, Daiva 26 May 2005 (has links) Research object: stocks. Research subject: accounting and audit. Research aim: to investigate the main problems of stocks accounting and audit and to give suggestions that can help to improve stocks accounting and audit. Objectives: 1)To analyze the peculiarities of stocks and production accounting and audit; 2)To carry out an empirical research of stocks and production accounting and audit; 3)To define and analyze the main problems of stocks and production accounting and audit; 4)To formulate conclusions and suggestions in order to develop the field of stocks accounting and audit; Research methods: logical analysis, synthesis, comparison, questionnaire survey and description. In the process of investigation there were analyzed theory and practice of stocks accounting and audit, investigated the main problems of stocks accounting and audit and also given suggestions that can help to solve investigated problems. Economics Grynoji galimo realizavimo vertė Inventorizacija Specific identification LIFO FIFO Inventory LIFO metodas Produkcija Tikroji vertė weighted average Savikaina Production enterprise FIFO metodas Fair value Periodiškai apskaitomų atsargų būdas Production Cost price Medžiagos Auditas Audit Įkainojimas Net realizable value Perpetual inventory system Stocks Gamybinė įmonė Konkrečių kainų metodas Periodic inventory system Evaluation Vidutinių kainų metodas Nuolat apskaitomų atsargų būdas

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