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Inventories in a Company
SICHINGEROVÁ, Helena
The bachelor's thesis deals with the analysis of stocks, their valuation, stock records, inventory, financial analysis of stocks and accounting of stocks. Information processing was carried out using several methods - guided interview, observation, description, comparison, analysis, and synthesis. These methods were used in the selected accounting unit, which is divided into five divisions. The bachelor thesis is focused on one division. Both internal and external company (division) materials were used for the practical part of the work. Partial results were presented in tables and graphically expressed. A calculation of inventory valuation in the division was carried out using the applied fixed price method with deviation, further weighted arithmetic average variable and the FIFO method. Subsequently, an analysis of the stock records, the entire inventory process and inventory accounting in the selected division was carried out. The division was also evaluated from the point of view of the company's finances, using ratio indicators of inventory turnover and inventory turnover time.
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