The development of a model to quantify the cash flow benefits due to tax savings by using the LIFO rand value or the LIFO specific goods method of inventory accounting, as opposed to using the traditional FIFO method of inventory accounting, taking into account the corporations general business policy and general business conditions

Description

Thesis (MBA)--Stellenbosch University, 1979. / INTRODUCTION: Inflation gives rise to higher monetary values for a constant quantity of inventory, thereby inflating corporate profits and the taxes on these reported profits.

Links & Downloads

1. http://hdl.handle.net/10019.1/64524

Tags

Cash flow

Inventories

Accounting

Tax planning

Dissertations -- Business management

Theses -- Business management

Additional Fields

Identifer	oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/64524
Date	03 1900
Creators	Cochlovius, Manfred Arthur
Contributors	Hamman, W. D., stellenbosch University. Faculty of Economic & Management Sciences. Graduate School of Business.
Publisher	Stellenbosch : Stellenbosch University
Source Sets	South African National ETD Portal
Language	en_ZA
Detected Language	English
Type	Thesis
Format	85 p.
Rights	Stellenbosch University