Finans
kullanilmamis malzeme
İngilizce: unused supplies
Türkçe Tanım
Kullanilmamis malzeme, satin alinmis veya teslim alinmis ancak henuz faaliyetlerde kullanilmamis sarf malzemelerdir. Muhasebede kullanilmamis malzemeler, tuketilene kadar genellikle bilancoda donen varlik olarak siniflandirilir ve tuketildiklerinde gider olarak kaydedilirler. Kullanilmamis malzemelerin etkin yonetimi, dogru finansal raporlama ve isletme sermayesi optimizasyonu icin onemlidir.
English Definition
Unused supplies are consumable materials and provisions that have been purchased or received but not yet utilised in operations. In accounting, unused supplies are typically classified as current assets on the balance sheet until they are consumed, at which point they are expensed. Proper management of unused supplies is essential for accurate financial reporting and working capital optimisation.