从商业角度核算存货

Dewiyanti Purnamasari, Ayu Almira, Nadia Della Savira
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引用次数: 2

摘要

库存控制是一项非常重要的管理职能,因为许多公司的实物库存涉及最大的流动资产投资。存货会计的主要目的是通过将一个会计期间内销售货物的成本与销售收入加在一起,并确定要在资产负债表上列报的存货金额,从而确定定期损益。本文旨在从商业的角度描述存货的会计处理。本研究中使用的方法本质上是定性的,采用描述性的方法。结果表明,库存的主要功能是避免货物的延误,货物的损失,有了库存,公司的经营可以继续运行,从而尽可能地为消费者提供服务。更具体地说,库存的主要函数是解耦函数、经济批量函数和预期函数。由于存货受到印度尼西亚的管制,本研究也强调了计算存货所得税的目的。所得税法第十条第(六)款规定,存货必须按成本计价。因此,如果纳税人以成本以外的方法进行评估,则需要进行调整。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accounting for Inventory from a Commercial Point of View
Inventory control is a very important managerial function because the physical inventory of many companies involves the largest investment in current assets. The main purpose of inventory accounting is to determine periodic profit and loss through the process of bringing together the cost of goods sold with the sales proceeds in one accounting period and determining the amount of inventory to be presented in the balance sheet. This paper aims to describe the accounting for inventory from a commercial point of view. The method used in this study is qualitative in nature with a descriptive approach. The results showed that the main functions of inventory are to avoid delays in goods, loss of goods and with the presence of inventory, the company's operations can continue to run so that services to consumers can be carried out as well as possible. More specifically, the main functions of inventory are the decoupling function, economic lot-sizing function, and anticipation function.  As the inventories become subject to regulations in Indonesia, the study also highlights the purposes of calculating the income tax of inventories. Article 10 paragraph (6) of the Income Tax Law states that inventories must be valued at cost. Therefore, if the taxpayer makes an assessment based on a method other than cost, an adjustment is required.
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