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- Retail
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- A method of stock rotation in which goods that are received first are sold first. Newly received product is stocked behind the older merchandise. About.com: Retailing
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- Raw materials and ingredients should be stored and handled under suitable conditions to prevent spoilage, contamination and damage. Stocks of raw materials and ingredients should be properly rotated to ensure that the first-in-first-out principle is followed. - Hong Kong FEHD
![](https://cfcdn.proz.com/images/wikiwords/small_grey_arr.gif) - Follow rotational policies closely. Seafood always should be handled on a 'first in, first out' basis. This is particularly critical for fresh seafood because of shorter shelf life, but it also should be applied to frozen product display cases. - Alaska Seafood Marketing Institute
![](https://cfcdn.proz.com/images/wikiwords/small_grey_arr.gif) - Sell the earliest deliveries first - a frequent delivery service from one distributor will help to maintain the first in - first out arrangement. - FAO CORPORATE DOCUMENT REPOSITORY
![](https://cfcdn.proz.com/images/wikiwords/small_grey_arr.gif) Compare [close] - Turkish
- Retail
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- Üretimde ilk defa kullanılan hammadde ve malzemenin stoklara en eski tarih itibariyle girdiği varsayılarak yapılan stok değerlendirme yöntemidir. Bu yöntemde, malzeme ve hammadde alış tarihindeki maliyetler üzerinden değerlendirilir. Eğer ilk giren hammadde ve malzemenin maliyeti düşük ise, şirketin kârı gerçek değerinden yüksek çıkar. Muhasebetürk - by Cagdas Karatas
- Example sentence(s)
- 2.1. İlk Giren İlk Çıkar Yöntemi - FİFO (First in First Out)
İlk Giren İlk Çıkar Yöntemi; ilk satın alınan ticari malların yine satınalma tarihlerine göre ilk önce satılacağı varsayımına dayanır.
Enflasyonist ortamlarda ilk alınan ticari mal stok kalemlerinin fiyatlarının düşük olması; satışların maliyetinin düşük çıkmasına böylece de işletmenin fazla kar elde etmiş gibi görünmesine sebep olur. Bu da gereksiz fazla vergi verilmesi ve kar dağıtımının yapılmasına neden olacağından işletmenin öz sermayesini olumsuz yönde etkiler. - İSMMMO
by Cagdas Karatas - Related KudoZ question
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