Читать книгу Intermittent Demand Forecasting - John E. Boylan - Страница 57

The inventory decision of ceasing to replenish an item does not necessarily imply an immediate action from the accountancy department in terms of writing the item off the assets, which is needed for financial reporting. Rather, there will typically be some time elapsing between ceasing to replenish an item and (officially) writing the item off. Further, writing off an item does not necessarily imply an immediate disposal of any remaining stock for that item. Again, there may be some time elapsing between writing an item off and committing to the disposal of any remaining stock. Although the processes of writing an item off and disposing of any remaining stock are very important, any reference in the book to not stocking an item relates only to the inventory decision to cease replenishment.