Considerations Regarding Price Differences Registered on Packaging

Abstract

In the case of using the permanent inventory method, the exits or consumption of the packaging stocks can also be achieved by using the pre-established or standard price method. According to it, the mentioned goods are highlighted from an accounting point of view at the pre-established (standard) price, which is also called the registration price. Through it, price differences in addition to or less than the purchase price of these items are highlighted separately. It needs to be reviewed periodically and must be adjusted in accordance with the evolution of prices. The price differences related to the packaging out of the company's management through consumption are determined by using a coefficient (k).