Finans
mamul mallar
İngilizce: finished goods
Türkçe Tanım
Uretim surecini tamamlamis ve musterilere satis veya son kullanicilara dagitim icin hazir olan urunlerdir. Muhasebede mamul mallar bilancoda donen varliklar olarak siniflandirilir ve IAS 2 kapsaminda maliyet veya net gerceklesilebilir deger dususunden dusuk olaniyla degerlendirilir. Mamul mallarin stok yonetimi imalat ve ticaret isletmelerinin isletme sermayesi gereksinimlerini, nakit akisini ve operasyonel verimliligini dogrudan etkiler.
English Definition
Products that have completed the manufacturing process and are ready for sale to customers or distribution to end users. In accounting, finished goods are classified as current assets on the balance sheet and valued at the lower of cost or net realisable value under IAS 2. Inventory management of finished goods directly impacts working capital requirements, cash flow, and the operational efficiency of manufacturing and trading enterprises.