como calcular o custo de uma obra that are reflected in balance sheet would be the stocks that the company deals. Inventory management needs to be an integral part of the management system because it’s similar to the two-edged sword with too little and too much harming the business, both in the brief run and in the long run. The expense of an unsatisfied client or the cost of looking after the inventory can be hurting the sources of the small business.

With this technique, the rest of the items are portrayed in the most recent market price.

Last-In-First-Out (LIFO) at which the item bought recently is sold . This method may result in variance concerning the price of the inventory left and the present market price. However, the profit amounts are shown to be reduced with this particular method. LIFO method leads to undervaluation of this stock in comparison to FIFO method.

Typical Price method (AVCO) that takes average of these items by taking weighted average of these items. This is useful when the items are of comparable nature, or as soon as the individual costs are difficult to be determined. This is much useful compared to previous method under discussion. Actual unit price method, which can be applicable if the things are less in number, or if they are of expensive nature is exact but used the least among the above procedures.

The balance is carried down as the final stock. The matching concept of associating expenses of the goods sold to the concerned accounting period ought to be followed.

Costs associated with inventory management include software or enrollment from the vendor company (that offers the services), hardware’s like bar code scanner, mobile and or notebook, employee training price and maintenance price. Inventory management could be accomplished with the basics including the bare minimum of spreadsheet - undermining features like real time data tracking and historic data - or technical solutions that might be expensive but provide improved features. Whatever the option, the management should be wise enough to choose the best alternative so that the business is ready for the present as well as the long run.