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- En comptabilitat, FIFO és l´acrònim anglès de First In, First Out (primer en entrar, primer a sortir); és un mètode per registrar el valor d´un inventari. Es fa servir si ens trobem amb moltes unitats o lots de productes de forma que és molt difícil identificar-los individualment.
Aquest mètode suposa que la primera unitat de producte entrada al magatzem serà, també, la primera a sortir, a afectes d´inventari. Wikipedia - by Miriam Perez Mariano
- Example sentence(s)
- El mètode FIFO (first in, first out) fa coincidir el cost de les unitats que, en aquest cas, s’han venut amb el de les primeres unitats comprades. - xtec by Miriam Perez Mariano
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- Retail
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- A method of stock rotation in which goods that are received first are sold first. Newly received product is stocked behind the older merchandise. About.com: Retailing
- Example sentence(s)
- Raw materials and ingredients should be stored and handled under suitable conditions to prevent spoilage, contamination and damage. Stocks of raw materials and ingredients should be properly rotated to ensure that the first-in-first-out principle is followed. - Hong Kong FEHD
- Follow rotational policies closely. Seafood always should be handled on a 'first in, first out' basis. This is particularly critical for fresh seafood because of shorter shelf life, but it also should be applied to frozen product display cases. - Alaska Seafood Marketing Institute
- Sell the earliest deliveries first - a frequent delivery service from one distributor will help to maintain the first in - first out arrangement. - FAO CORPORATE DOCUMENT REPOSITORY
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