اثر طرق تقييم المخزونات على القوائم المالية للمؤسسة

Abstract

This study aims to highlight the impact of inventory valuation methods on the financial statements of AGRODIV Setif by comparing the First-In, First-Out (FIFO) method and the Weighted Average Cost (CMP) method, and by examining their effects on ending inventory value, financial results, and the company's financial indicators. The study adopted a descriptive-analytical approach in accordance with the IMRAD methodology, in addition to using the documents, records, and data provided by the company. The results showed that the choice of inventory valuation method affects the ending inventory value and the financial performance of the company. The FIFO method produced a higher ending inventory value compared to the CMP method. The study also revealed that differences in valuation methods are reflected in certain financial indicators and financial statements, thereby affecting the accounting information used in decision-making