The development of a model to quantify the cash flow benefits due to tax savings by using the LIFO rand value or the LIFO specific goods method of inventory accounting, as opposed to using the traditional FIFO method of inventory accounting, taking into account the corporations general business policy and general business conditions

The development of a model to quantify the cash flow benefits due to tax savings by using the LIFO rand value or the LIFO specific goods method of inventory accounting, as opposed to using the traditional FIFO method of inventory accounting, taking into account the corporations general business policy and general business conditions

Thesis (MBA)--Stellenbosch University, 1979. === INTRODUCTION: Inflation gives rise to higher monetary values for a constant quantity of inventory, thereby inflating corporate profits and the taxes on these reported profits.

Bibliographic Details
Main Author: Cochlovius, Manfred Arthur
Other Authors: Hamman, W. D.
Format: Others
Language:en_ZA
Published: Stellenbosch : Stellenbosch University 2012
Subjects:
Cash flow
Inventories
Accounting
Tax planning
Dissertations > Business management
Theses > Business management
Online Access:http://hdl.handle.net/10019.1/64524

Internet

http://hdl.handle.net/10019.1/64524

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