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March 18, 2026The Accounting Review

Inventory Valuation: The Use of Market Prices.

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Authors

HBHarold Bierman

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Overview

Investigates the impact of market prices on inventory value, indicating mixed implications for valuation accuracy.

Key Points

  • The study evaluates whether market prices effectively measure inventory value under varying market and production conditions.
  • Explored scenarios of using market prices for inventory valuation.
  • Analyzed average and marginal revenue and costs.
  • Assumed known demand schedule and uncertain unit sales or production.
  • Market prices serve as a good measure of value in certain contexts.
  • In some situations, relying on market prices can lead to overstatement of inventory value.
  • Joint costs allocation remains a significant issue in inventory decision-making.

Cite This Study

Harold Bierman (1967) studied this question.

synapsesocial.com/papers/69ba420a4e9516ffd37a1f4chttps://doi.org/10.2308/tar-4511805
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Inventory Valuation and Management Decisions.1965
  2. 2INVENTORY VALUATION--THE ACCOUNTANTS ACHILLES HEEL.1954
  3. 3HAS A.R.B. 29 SETTLED THE PROBLEM OF INVENTORY VALUATION?1953
  4. 4Dual Variables in Inventory Measurement.1970
  5. 5THE AUTHORITY OF HISTORY IN INVENTORY VALUATION.1943