العوامل المؤثرة في سياسة تقييم المخزون : دراسة ميدانية على عينة من المؤسسات الاقتصادية بولاية غرداية الجزائر

Abstract EN

Methods of inventory valuation differs in several ways.

The same thing goes for influencing factors in the selection of these methods.

So this study aims to find out the methods used in stock assessments in Algerian economic institutions and the most important factors influencing the choice of those methods.

To achieve this we conducted a practical study on a sample of economic institutions where data were collected from financial statements of 20 institutions in various sectors during the period 2010-1014 in order to create a statistical model that crystallizes the most important influencial factors in the selection of accounting policies for inventory valuation.

Descriptive and analytic statistics are used for data analysis and hypothesis testing.

The study finds that the economic institutions choose between FIFO and CMP methods in the assessment of stocks, the most widely used is FIFO method , and that the most important factors that affect the selection of these methods are : the proportion of debt and the type of sector and size of the institution that have a statistical significance at the level of 5%, while global taxes and the ownership structure is not for them statistically significant.

This is due to the small amount of tax-governing institutions in addition to the centralized ownership structure has no effect on the control of management decisions to choose accounting methods that achieve their own interest.