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  2. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within inventory of produced goods, raw materials, parts, components, or feedstocks. They are used to manage assumptions of costs related to inventory, stock repurchases (if purchased at different ...

  3. Backflush accounting - Wikipedia

    en.wikipedia.org/wiki/Backflush_accounting

    Backflush accounting is a subset of management accounting focused on types of "postproduction issuing;" It is a product costing approach, used in a Just-In-Time (JIT) operating environment, in which costing is delayed until goods are finished.

  4. Material flow accounting - Wikipedia

    en.wikipedia.org/wiki/Material_flow_accounting

    Material flow accounting provides economy-wide data on material use. Through international standardization, this data has become reliable and comparable across countries. [ 1 ] [ 2 ] Increasingly, the data are also being made available in medium- to long-term time series allowing for the analysis of past trends as well as potential future ...

  5. Inventory - Wikipedia

    en.wikipedia.org/wiki/Inventory

    In the context of a manufacturing production system, inventory refers to all work that has occurred—raw materials, partially finished products, finished products prior to sale and departure from the manufacturing system. In the context of services, inventory refers to all work done prior to sale, including partially process information.

  6. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Costs of materials include direct raw materials, as well as supplies and indirect materials. Where non-incidental amounts of supplies are maintained, the taxpayer must keep inventories of the supplies for income tax purposes, charging them to expense or cost of goods sold as used rather than as purchased.

  7. Manufacturing resource planning - Wikipedia

    en.wikipedia.org/wiki/Manufacturing_resource...

    Material requirements planning (MRP) was an early iteration of the integrated information systems vision. MRP information systems helped managers determine the quantity and timing of raw materials purchases. Information systems that would assist managers with other parts of the manufacturing process, MRPII, followed.

  8. What About Salesforce's Latest Report Upset Wall Street? - AOL

    www.aol.com/salesforces-latest-report-upset-wall...

    In this podcast, Motley Fool analyst Tim Beyers and host Mary Long break down Salesforce's earnings and ask whether the stock's slump is warranted.. Then, Motley Fool analyst Asit Sharma and host ...

  9. Supply chain management - Wikipedia

    en.wikipedia.org/wiki/Supply_chain_management

    Supply chain management is a cross-functional approach that includes managing the movement of raw materials into an organization, certain aspects of the internal processing of materials into finished goods, and the movement of finished goods out of the organization and toward the end consumer.