Management accounting & control
Leidt blind tellen van de voorraad tot minder telfouten?
Duivenvoorden MSc RA, D. | Koppel MSc, N. van de | Speklé, prof.dr. R.F.
MCA, 2012
Ondanks technologische ontwikkelingen in vooraadbeheersingssystemen blijft fysieke voorraadopname belangrijk voor interne en externe controle. In dit artikel gaan de auteurs in op de vraag of het voor de kwaliteit van de inventarisatie uitmaakt of de tellers al dan niet beschikken over voorinformatie over de verwachte hoeveelheden. Accountants worden traditioneel opgeleid met het idee dat blind tellen de voorkeur heeft. Maar is dat ook zo?
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