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@inproceedings{19864,
author = {Šolc, Ladislav and Kabourková, Kristina},
address = {České Budějovice},
booktitle = {Katedrový sborník 1/2012 – Odborný seminář katedry ekonomiky a managementu},
keywords = {assets; inventory; method A; method B; valuation method; JUST IN TIME; ABC method; customer; insurance limits of inventories; order; accounting},
howpublished = {paměťový nosič},
language = {eng},
location = {České Budějovice},
isbn = {978-80-7468-049-6},
pages = {98-101},
publisher = {Vysoká škola technická a ekonomická v Českých Budějovicích},
title = {Stocks Management and Their Accounting in Czech Companies},
year = {2012}
}
TY - JOUR
ID - 19864
AU - Šolc, Ladislav - Kabourková, Kristina
PY - 2012
TI - Stocks Management and Their Accounting in Czech Companies
PB - Vysoká škola technická a ekonomická v Českých Budějovicích
CY - České Budějovice
SN - 9788074680496
KW - assets
KW - inventory
KW - method A
KW - method B
KW - valuation method
KW - JUST IN TIME
KW - ABC method
KW - customer
KW - insurance limits of inventories
KW - order
KW - accounting
N2 - From an accounting standpoint, supplies are an important part of corporate assets. Their characteristic in feature is that in the manufacture of once consumed. It can charge for them either method A or method B. In method A on the acquisition of stock is recognized, in method B are charged directly to consumption. This article aims to introduce students or businessmen from Anglo-Saxon countries with our understanding of inventory, with the way in the Czech Republic on inventory charges. A very important activity is the in-house inventory management. Inventories must satisfy the economy and at the same time meet the needs of customers. In all well-off businesses is inventory control system controlled by software that monitors the border of insurance stocks. In the event that the value at a particular material stock, and the stock level below the lock, the computer immediately alerts to the need for rapid order. Czech companies stocks are mostly optimized by methods ABC and JUST IN TIME.
ER -
ŠOLC, Ladislav a Kristina KABOURKOVÁ. Stocks Management and Their Accounting in Czech Companies. In \textit{Katedrový sborník 1/2012 – Odborný seminář katedry ekonomiky a managementu}. České Budějovice: Vysoká škola technická a ekonomická v Českých Budějovicích. s.~98-101. ISBN~978-80-7468-049-6. 2012.
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