在庫価値評価モデルによるプラスティクス・ワイヤー製造の収益性評価の研究

抄録

This research built a model for evaluating inventory in terms not only of cost but also of asset value, considering the relationship with demand fluctuations and production process. Inventory is regarded as a distinct activity in the process and that value is evaluated, taking into account the price of final product, possibility of sales, resource losses and uncertainty of unrealized profit. Inventory value is computed applying the model to the manufacturing process of fabric wire for papermaking.