文章基本信息

标题：THE STOCKS ACCOUNTING EVALUATION AND ESTIMATION INFLUENCE ON THE ENTITY PERFORMANCE
本地全文：下载
作者：TULVINSCHI MIHAELA
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
期号：6
页码：34-40
语种：English
出版社：Academica Brâncuşi
摘要：Improving the performance of a company involves an operative and accurate measurement of the efforts and effects,the efficient use of the company resources and also identifying ways to reduce consumption,a category in which stocks occupy a significant position.The purpose of this article is to demonstrate that the accounting information on stocks can not rely only on the accuracy assessment of past and current events,but must take into account estimations of future events,even if these involve uncertainty and risk taking.Different methods for evaluating stocks at the exit of the entity lead to different results but does not affect the entity performance.Opposed to the evaluation,when we speak about the accounting estimation,there is a significant freedom of action when choosing methods.The economic entity is always in the present,and for this reason it must take into consideration both the evaluation accuracy and the accounting estimations uncertainty.Estimating the net achievable value is influenced by the purpose for which the inventory is held.Accounting estimations are influenced by the judgment which is sometimes subjected to inherent bias,but this bias should not turn into a form of manipulating the entity's performance.
关键词：performance;evaluation;stocks;the net achievable value;estimating the stock value.