Author: | Kim, I-W. Sadhwani, A.T. |
Title: | Is your inventory really all there? |
Journal: | Management Accounting (New York)
1991 : JULY, VOL. LXXIII:1, p. 37-40 |
Index terms: | INVENTORY CONTROL ACCOUNTING SYSTEMS DECISION MAKING |
Language: | eng |
Abstract: | Report on a survey of manufacturing firms inventory shrinkage problems. Data collection. Survey results. Average inventory loss. Factors. Causes. Accounting practice. Allowance and charge-off methods. Controlling inventory errors. Role of management accountant. Four Tables and a Figure illustrate the study. |
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