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| Tekijä: | Rankin, C. |
| Otsikko: | The importance of investment in stock. |
| Lehti: | Management Accounting (London)
1987 : JAN, VOL. 65:1, p. 44-45 |
| Asiasana: | INVESTMENT STOCK CONTROL LIQUIDITY PROFITABILITY |
| Kieli: | eng |
| Tiivistelmä: | The author discusses the importance of valuation and maintenance of optimum levels of stock.Higher than optimum inventory affects liquidity and profitability while also carrying unnecessary costs. A look at balance sheets of almost all retail companies reveals considerable finance tie-up. The importance of money invested in stock is a consideration of four financial aspects: investment in relation to total and current assets, stock effect on profitability, stock as a yardstick of liquidity and the relationships of costs of stocks and its level. |
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