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单词 perpetual inventory
释义

perpetual inventory

perpetual inventory A method of continuous stock control in which an account is kept for each item of stock; one side of the account records the deliveries of that type of stock and the other side records the issues from the stock. Thus, the balance of the account at any time provides a record of either the number of items in stock or their values, or both. This method is used in large organizations in which it is important to control the amount of capital tied up in the running of the business. It also provides a means of checking pilferage. Less sophisticated organizations rely on annual stocktaking to discover how much stock they have.

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更新时间:2025/2/2 12:46:15