IDEAS home Printed from https://ideas.repec.org/p/ags/uersfc/316668.html
   My bibliography  Save this paper

Inventory Control and Valuation Practices of Local Cooperative Grain Elevators

Author

Listed:
  • Ackley, Richard M.

Abstract

Excerpts from the report: The control and valuation of grain inventories is a major problem for cooperative grain elevators. Management must periodically inspect and assess the amount of grain stored. The inventory control has special application to grain because the quality and quantity of grain can change in a relatively short time as a result of shrinkage, insect or rodent damage, hot spots, and other causes. The objectives of this study were (1) to describe various methods of inventory control and valuation, with emphasis on responsibility for administration, on methods of pricing, and on estimating and accounting for shrinkage of grain inventories; and (2) to identify the areas where different methods are used by local cooperative grain elevators within a 17-State grain-producing region.

Suggested Citation

  • Ackley, Richard M., 1967. "Inventory Control and Valuation Practices of Local Cooperative Grain Elevators," Farmer Cooperative Research Report (FCRR) 316668, United States Department of Agriculture, Economic Research Service.
  • Handle: RePEc:ags:uersfc:316668
    DOI: 10.22004/ag.econ.316668
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/316668/files/FCSgr142.pdf
    Download Restriction: no

    File URL: https://libkey.io/10.22004/ag.econ.316668?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:uersfc:316668. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/ersgvus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.