Inventory accounting

Zalihe su iznimno značajna stavka koja je neophodna za poslovanje poduzeća. Zalihe zahtijevaju posebnu evidenciju i kontrolu što se osigurava od strane računovodstva. Time se podrazumijeva praćenje zaliha od trenutka njihovog ulaska u poduzeće do trenutka kada takve zalihe postaju imovina poduzeća. Najčešće korištene metode obračuna troškova zaliha su metoda prvi ulaz prvi izlaz “FIFO“ i metoda prosječne ponderirane cijene “PPC“. U radu je prikazana važnost zaliha s knjigovodstvenog aspekta, što se u primjeru dobre prakse vidi u dijelu rada koji se odnosi na odabrani case study.Inventories are an exceptionally significant item that is essential for business operations. Inventories require special records and controls to be provided by accounting. This implies monitoring inventory from the moment they enter the company until the moment the stock becomes the property of the company. The most commonly used methods of calculating inventory costs are the method first in first out “FIFO” and method of average weighted cost “PPC”. In this work is presented, the importance of inventory from the bookkeeping aspect, which is seen in the example of good practice in the part of work related to the selected case study