lifo valuation procedure co to jest
ABAP definicja LIFO valuation procedure (MM-IV). Co znaczy increase or decrease in the stock.
Znaczenie lifo valuation procedure definicja.

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Definicja LIFO valuation procedure (MM-IV)

Co znaczy:

The separate valuation of the increase or decrease in the stock quantity of a material for different accounting periods (for example, fiscal year or month). (LIFO is the abbreviation of "last in, first out".)

The LIFO valuation procedure for stocks (inventories) is based on the assumption that the material acquired most recently is used or consumed first. When new stock is acquired or consumed, there is no change in the value of older stocks. As a result, price inflation cannot lead to an overvaluation of older stocks. Phantom (illusory) profits are thus avoided.

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