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Analysis of a Navy Stock Fund Inventory Valuation Model

机译：海军股票基金存量估价模型分析

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The Comptroller General requires federal agencies to determine inventory valuesin accordance with the lower of cost or market accounting principle. The Naval Supply Systems Command (NAVSUP) is proposing for inclusion into the Department of Defense Stock Fund Regulations a model that determines the value of stock fund inventories in accordance with the Comptroller General's accounting policy. This research makes two recommendations that are intended to improve the proposed NAVSUP model's degree of compliance with the lower of cost or market accounting principle and to approximate the cost of the inventory more accurately. These two recommendations are incorporated into a second model. Using sensitivity analysis techniques, this research examined the differences in final inventory values produced by the two models under varying conditions and assumptions. It was found that under certain conditions the differences in final inventory values could be material.

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