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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Problems appraisement inventory in conditions of Czech Republic
 POLENOVÁ, Dana
Bachelor's work with the topic {\clqq} Problems appraisement inventory in conditions of Czech Republic`` whose aim is to analyse choice methods for appraisement inventory which applied at the concrete account unit. Stocks are the important components of short-term assets. It is a case of such components of assets where single tax consumption during production process is. Stocks include material, products, goods etc. Law n. 563/1991 Sb., about accounting makes possible choice form two ways. There are A, B ways of stocks record. Evaluating of stocks is the important component for the company. There are ways of stocks evaluating belong the method of weighed arithmetical mean variable, method FIFO and the method of fixed stock prise. Individual techniques of stocks evaluating have different influence on management result. The significant criterion in the selection is mainly practicality and propriety of techniques evaluating. This criterion influences above all the size of accounting entity and stocks quantity. One of the main aims of the company are the lowest material costs result in lower selling price. All the same time the company tends to the lowest tax basis. On the contrary the highest material costs help this process.
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Ways of stock evaluating and its influence on management result
 HAVLÍKOVÁ, Jana
Stocks are the important components of short-term assests. It is a case of such components of assets where single tax consumption during production process is. Stocks include material, products, goods etc. There are two ways of stocks records all accounting entity can be used apart from audit duties. There are A, B ways of stocks record. Evaluating of stocks is the important component for the company. There are ways of stocks evaluating belong the method of weighed aritmetical mean variable, method FIFO and the method of fixed stock price. Individual techniques of stocks evaluating have different influence on management result. The significant criterion in the selection is mainly practicality and propriety of techniques evaluating. This criterion influences above all the size of accounting entity and stocks quantily. One of the main aims of the company are the lowest material costs result in lower selling price. All the same time the company tends to the lowest tax basis. On the contrary the highest material costs help this process.
Detailed record

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