‭ACCOUNTING EVALUATION:THE STOCK MOVEMENTS‬ I‭nventories play an important role in the life of the company. Their constitution aims to avoid the‬ ‭sudden interruption of the operating cycle. Indeed, a company out of stock of raw materials, for‬ ‭example, will have to temporarily stop its production (or its deliveries if it is a question of stocks‬ ‭of finished products).‬ ‭Such a decision entails in particular:‬ ‭-‬‭significant costs;‬ ‭-‬‭delivery delays;‬ ‭-‬‭customer dissatisfaction...‬ ‭I‬ ‭- STOCKS IN ANALYTICAL ACCOUNTING:‬ ‭The stock represents all the goods or services which intervene in the operating‬ ‭cycle of the company to be:‬ ‭- either sold as is or at the end of a future or current production process‬ ‭(output);‬ ‭-‬‭either consumed on first use (inputs)".‬ ‭Analytical accounting makes a distinction between:‬ *‭ ‬ ‭The goods:‬ ‭They represent everything the company buys to resell as is.‬ *‭ ‬ ‭Raw materials :‬ ‭These are more or less elaborate objects and substances, intended to be used in the‬ ‭composition of treated or manufactured products.‬ *‭ ‬ ‭Consumable materials‬‭:‬ ‭These are more or less elaborate objects and substances, consumed on first use or‬ ‭quickly, which contribute to treatment, manufacturing or exploitation, without entering‬ ‭into the composition of the products treated or manufactured.‬ *‭ ‬ ‭Intermediate products‬ ‭These are products that have reached a certain stage of completion, but‬ ‭intended to enter a new phase of the production cycle.‬ *‭ ‬ ‭Finished products‬‭:‬ ‭These are products that have reached the final completion stage in the production‬ ‭cycle.‬ ‭*‬ ‭By-products‬‭:‬ ‭These are products that result from the production of the main product. They can be‬ ‭resold, in certain cases, after additional processing.‬ ‭*‬ ‭Residual products:‬ ‭ aste: materials not found in quantity at the level of finished products (‬ W ‭leftover raw materials for example).‬ ‭ ejects: products that do not correspond to the quality standards set by‬ R ‭the company (productswhich have manufacturing defects).‬ ‭* Commercial packaging:‬ ‭Objects designed to contain the products delivered to customers.‬

Accounting Evaluation The Stock Movements

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