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Inventory Accounting Bibliography L-Z

A-K  |  L-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Inventory Accounting Main Page | Materials Related Main Page

Lee, R. T. 2013. Target carrying costs. Industrial Engineer (August): 38-42.

Levy, H. B. 2018. 'Net realizable value' is the new 'market': The effects of ASU 2015-11 and other inventory valuation issues. The CPA Journal (June): 64-65.

Li, L. and C. P. Schmidt. 2020. A stochastic joint replenishment problem with dissimilar items. Decision Sciences 51(5): 1159-1201.

Li, X., R. Dekker, C. Heij and M. Hekimoglu. 2016. Assessing end-of-supply risk of spare parts using the proportional hazard model. Decision Sciences 47(2): 373-394.

Li, X., Y. Li and X. Cai. 2016. On core sorting in RMTS and RMTO systems: A newsvendor framework. Decision Sciences 47(1): 60-93.

Li, Z., L. Shao and D. Sun. 2015. Designing multi-attribute procurement mechanisms for assortment planning. Decision Sciences 46(3): 597-622.

Martin, J. R. Not dated. Chapter 12 Appendix: Absorption Costing Profit Functions When the Fixed Overhead Rate Changes. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter12Appendix

Martin, J. R. Not dated. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. MAAWTextbookMain

Martin, J. R. 1992. How The effects of company growth can reverse the LIFO/FIFO decision: A possible explanation for why many firms continue to use FIFO. Advances in Management Accounting (1): 207-232.

McNally, J. S. 2017. Creating an inventory control center of excellence. Strategic Finance (December): 28-35.

Nad, L. M. 1948. Determination of "LIFO" inventory valuation under the retail inventory method. N.A.C.A. Bulletin (December 15): 457-466.

Naddor, E. 1956. Some models of inventory and an application. Management Science (July): 299-312.

Naddor, E. 1963. On the equivalence of some inventory systems. Management Science (April): 482-489.

Nagar, V., M. V. Rajan and R. Saouma. 2009. The incentive value of inventory and cross-training in modern manufacturing. Journal of Accounting Research (September): 991-1025.

Nash, M. 1971. Discussion of LIFO and the diffusion of innovation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 228-230.

National Association of Accountants. 1964. Digest of NAA Research Report No. 40 Techniques in inventory management. N.A.A. Bulletin (February): 18-20.

National Association of Accountants. 1973. Guidelines for inventory valuation. Management Accounting (March): 49-50.

National Association of Accountants. 1974. Inflation renews interest in LIFO. Management Accounting (December): 63.

National Association of Accountants. 1974. MAP statement on inventory approved. Management Accounting (April): 43.

Nelson, O. S. 1934. The Clark plan of retail accounting. The Accounting Review (September): 242-246.

Nelson, R. T. 1967. Labor and machine limited production systems. Management Science (May): 648-671.

Newberg, R. E. 1963. Reducing months of inventory on hand in a small company. N.A.A. Bulletin (November): 13-18.

Nickerson, C. B. 1937. Inventory valuation - The use of price adjustment accountants to segregate inventory losses and gains. N.A.C.A. Bulletin (October 1): 147-160.

Nickerson, C. B. 1937. Inventory reserves as an element of inventory policy. The Accounting Review (December): 345-354.

Nickerson, C. B. 1937. Problems of inventory taking and valuing - With particular reference to a woolen company. N.A.C.A. Bulletin (April 15): 895-921.

Niehaus, G. R. 1989. Ownership structure and inventory method choice. The Accounting Review (April): 269-284.

Niranjan, S. and F. W. Ciarallo. 2011. Supply performance in multi-echelon inventory systems with intermediate product demand: A perspective on allocation. Decision Sciences 42(3): 575-617.

Nisizawa, O. 1959. Inventory cost allocation practices and concepts. N.A.A. Bulletin (December): 81-93. (Survey).

Niss, W. U. 1955. A ship builder's surplus stock control procedures. N.A.C.A. Bulletin (April): 1055-1062.

Noble, T. B. 1948. Good inventory management. N.A.C.A. Bulletin (February 1): 661-671.

Odmark, V. E. 1960. Current challenges to accounting principles. The Accounting Review (April): 272-277.

Oline, R. H. 1960. Rapid reference charts for economical production order quantities. N.A.A. Bulletin (December): 75-78.

Oline, R. H. 1962. A way of determining economical buying quantities. N.A.A. Bulletin (February): 87-90.

Oliver, F. F. 1959. Preparing for random-access equipment for ordnance inventory control. N.A.A. Bulletin (January): 57-65.

Olsson, P. 2008. Discussion of “inventory policy, accruals quality and information risk”. Review of Accounting Studies 13(2-3): 411-417.

O'Malley, R. L., S. E. Elmaghraby and J. W. Jeske, Jr. 1966. An operational system for smoothing batch-type production. Management Science (June): B433-B449.

O'Neil, S., X. Zhao, D. Sun and J. C. Wei. 2016. Newsvendor problems with demand shocks and unknown demand distributions. Decision Sciences 47(1): 125-156.

Orr, D. 1962. A random walk production-inventory policy: Rationale and implementation. Management Science (October): 108-122.

Orrbeck, M. G., D. R. Schuette and H. E. Thompson. 1968. The effect of worker productivity on production smoothing. Management Science (February): B332-B342.

Osburn, M. H. 1953. Inventory control through commodity standards. N.A.C.A. Bulletin (December): 521-534.

Ouyang, Y. and C. Daganzo. 2006. Characterization of the bullwhip effect in linear, time-invariant supply chains: Some formulae and tests. Management Science (October): 1544-1556.

Ozlanski, M. E. and S. Seymoure. 2021. Conducting a physical inventory of McIntyre Organics: Bringing real-life experiences to the classroom. Journal of Accounting Education (56): 100729.

Pagani, J. and W. O. Jones. 1950. Price and mortality expectations and valuation of inventories. The Accounting Review (July): 315-319.

Pape, M. E. 1959. Costs and inventory values in the glue industry. The Accounting Review (January): 52-58.

Park, S., E. Rabinovich, C. S. Tang, R. Yin and J. J. Yu. 2020. Technical note: Should an online seller post inventory scarcity messages? Decision Sciences 51(5): 1288-1308.

Parker, R. H. 1966. A note on Savary's "Le Parfait Negociant". Journal of Accounting Research (Autumn): 260-261.

Parsons, J. A. 1965. A note on Krone's economic lot-size formulas. Management Science (November): 314-315.

Patel, R. C. 1986. A note on inventory reorder point determination. Journal of Accounting Education 4(2): 131-140.

Paton, W. A. 1922. Valuation of inventories. Journal of Accountancy (December): 432-450.

Paton, W. A. 1927. Distribution costs and inventory values. The Accounting Review (September): 246-253.

Pattinson, W. R. 1974. Excess and obsolete inventory control. Management Accounting (June): 35-37.

Paul, G. A. 1956. Effecting control of manufacturing inventories. N.A.C.A. Bulletin (December): 545-552.

Peloubet, M. E. 1937. Problems of present-day inventory valuation. N.A.C.A. Bulletin (March 1): 741-751.

Perkins, L. W. 1946. Production control. N.A.C.A. Bulletin (December 15): 475-488.

Perna, G. D. 1968. Inventory systems simulation - A case study. Management Accounting (July): 50-54.

Perry, E. B. 1960. Retail system of inventory recording and reporting. N.A.A. Bulletin (October): 41-44.

Pervaiz, A. and E. S. Loh. 2004. Choice of inventory method and the self-selection bias. Advances in Management Accounting (12): 237-263.

Peters, R. A. 1953. The basic facts of "Lifo". N.A.C.A. Bulletin (September): 60-71.

Petri, E. 1973. Holding gains and losses as cost savings: A comment on Supplementary Statement No. 2 on inventory valuation. The Accounting Review (July): 483-488.

Philbrick, A. L. 1918. Verification of inventories. Journal of Accountancy (December): 417-428.

Piasecki, D. J. 2003. Inventory Accuracy: People, Processes, & Technology . Inventory Operations Consultants.

Piasecki, D. J. 2009. Inventory Management Explained: A focus on Forecasting, Lot Sizing, Safety Stock, and Ordering Systems. Ops Publishing.

Pierskalla, W. 1967. Optimal issuing policies in inventory management. Management Science (January): 395-412.

Pierskalla, W. P. 1967. Inventory depletion management with stochastic field life functions. Management Science (July): 877-886.

Pill, R. A. 1959. The meaning of the merchandise plan in a department store. N.A.A. Bulletin (March): 71-78. (Discussion of the relationship between merchandise and inventory planning and profits).

Pincus, M. 1986. Discussion of the incremental information content of financial statement disclosures: The case of LIFO inventory liquidations. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 161-164.

Pincus, M. 1989. Legislative history of the allowance of LIFO for tax purposes. The Accounting Historians Journal 16(1): 23-55.

Pinkus, C. E. 1975. Optimal design of multi-product multi-echelon inventory systems. Decision Sciences 6(3): 492-507.

Pius, W. B. 1976. Inventory writedowns to NRV: A general model. Management Accounting (May): 49-52.

Plummer, E. and R. L. Vigeland. 2011. Considering life after LIFO. The CPA Journal (November): 26-33.

Popp, W. 1965. Simple and combined inventory policies, production to stock or to order? Management Science (July): 868-873.

Porter, U. D. 1945. Retail inventory accounting. N.A.C.A. Bulletin (April 15): 786-798.

Power, G. A. 1955. Accounting for government-furnished material. N.A.C.A. Bulletin (September): 45-49.

Power, G. A. 1957. Many items make more inventory. N.A.C.A. Bulletin (March): 922-928.

Presby, J. T. and M. L. Wolfson 1967. An algorithm for solving job sequencing problems. Management Science (April): B454-B464.

Price, W. S. Jr. and E. J. Neppl. 1966. Automated inventory control. Management Accounting (October): 52-58.

Radner, R. and D. W. Jorgenson. 1963. Opportunistic replacement of a single part in the presence of several monitored parts. Management Science (October): 70-84.

Raiborn, M. H. and W. T. Harris. 1974. Integration of inventory and product sales-mix models. Decision Sciences 5(4): 664-668.

Rao, K. J. 1979. A hardware company manages its inventory the EDP way. Management Accounting (April): 28-31.

Rao, T. R. 1972. Time between purchases and consumer brand choice. Decision Sciences 3(1): 47-55.

Raun, D. L. 1963. The application of Monte Carlo analysis to an inventory problem. The Accounting Review (October): 754-758.

Rautio, A. A. 1961. Revenue agents attack inventory valuations. N.A.A. Bulletin (August): 81-82.

Reeve, J. M. and K. G. Stanga. 1987. Balance sheet impact of using LIFO: An empirical study. Accounting Horizons (September): 9-15.

Reeve, J. M. and K. G. Stanga. 1987. The LIFO pooling decision: Some empirical results from accounting practice. Accounting Horizons (June): 25-33.

Reisman, A. and E. S. Buffa. 1964. A general model for production and operations systems. Management Science (September): 64-79.

Rekik, Y., A. A. Syntetos and C. H. Glock. 2019. Modeling (and learning from) inventory inaccuracies in e-retailing/B2B contexts. Decision Sciences 50(6): 1184-1223.

Renner, R. R. 1940. The normal base stock method - A case history. N.A.C.A. Bulletin (October 1): 103-126.

Research and Technical Service Department. 1939. To what extent is the last-in, first-out plan being adopted. N.A.C.A. Bulletin (December 15): 500-501.

Resh, M. and P. Naor. 1963. An inventory problem with discrete time review and replenishment by batches of fixed size. Management Science (October): 109-118.

Rhodes, J. E. 1968. Valuing period costs in inventory under direct costing. Management Accounting (February): 25-26.

Richards, A. B. 1961. A note on depreciation and inventory valuation methods used by food companies. The Accounting Review (July): 472-473.

Richardson, A. P. 1914. Valuation of merchandise inventories. Should cash discounts be deducted? Journal of Accountancy (December): 461-463.

Ricks, W. E. 1982. The market's response to the 1974 LIFO adoptions. Journal of Accounting Research (Part I, Autumn): 367-387.

Ricks, W. E. 1986. Firm size effects and the association between excess returns and LIFO tax savings. Journal of Accounting Research (Spring): 206-216.

Rogers, B. J. 1964. A one-write system for order entry/invoicing and inventory control. N.A.A. Bulletin (July): 13-16.

Rogers, R. L. and J. J. Stern. 1986. When should LIFO liquidated inventories be replaced? Management Accounting (November): 53-57.

Root, J. G. 1965. Scheduling with deadlines and loss functions on k parallel machines. Management Science (January): 460-475.

Rosales, C. R., M. Magazine and U. Rao. 2014. Point-of-use hybrid inventory policy for hospitals. Decision Sciences 45(5): 913-937.

Roshwalb, A. and R. L. Wright. 1991. Using information in addition to book value in sample designs for inventory cost estimation. The Accounting Review (April): 348-360.

Ross, G. L. 1953. Keeping the wholesale inventory under control. N.A.C.A. Bulletin (April): 1013-1020.

Roth, A. J. and C. M. Lehmann. 2022. An inventory diversion case: "It's only inventory shrinkage, right?" Journal of Forensic & Investigative Accounting 14(2): 299-306. (Teaching case).

Roth, H. P. 1987. New rules for inventory costing. Management Accounting (March): 32-36, 45. (Tax requirements related to inventory).

Rothkopf, M. H. 1966. Scheduling independent tasks on parallel processors. Management Science (January): 437-447.

Rothkopf, M. H. 1966. Scheduling with random service times. Management Science (May): 707-713.

Rowles, B. M. 1954. Application of statistical sampling techniques to LIFO inventory valuation. The Accounting Review (April): 244-250.

Rowley, C. S. and J. L. Evans. 1985. Inventory Pricing in the Grain Industry. Peat, Marwick, Mitchell & Company.

Rudell, A. L. 1957. Sampling doubles inventory count accuracy, halves cost. N.A.A. Bulletin (October): 5-12.

Rueschhoff, D. S. 1975. Inventory profits. Management Accounting (July): 15-17.

Rumble, C. T. 1983. So you still have not adopted LIFO. Management Accounting (October): 59-64, 66-67.

Rushing, R. 1965. Adjusting inventories for consolidated statements. The Accounting Review (April): 458-459.

Rutherford, V. A. 1958. Computing protective stock by statistical methods. N.A.A. Bulletin (January): 5-12.

Rutzen, G. V. 1954. A cycle inventory taken on punched cards. N.A.C.A. Bulletin (October): 276-281.

Saccone, J. P. 1976. LIFO fundamentals. Management Accounting (February): 29-33.

Saliers, E. A. 1922. Should obsolescence be capitalized? Journal of Accountancy (January): 12-21.

Saliers, E. A. 1922. Treatment of obsolescence. Journal of Accountancy (June): 474.

Samuelson, R. A. 1977. Estimating the replacement cost of inventories and cost of sales. Management Accounting (March): 29-32.

Sauers, D. G. 1986. Analyzing inventory systems. Management Accounting (May): 30-36.

Sayre, B. M. 1936. Inventory control and valuation. N.A.C.A. Bulletin (January 1): 477-483.

Schild, A. 1959. On inventory, production and employment scheduling. Management Science (January): 157-168.

Schmalz, C. N. 1934. Some current problems in administering the retail inventory method. The Accounting Review (March): 1-14.

Schmalz, C. N. 1941. The problems of merchandise control in a department store. N.A.C.A. Bulletin (August 15): 1485-1501.

Schmidt, L. A. 1943. Control of detail in inventory valuations. The Accounting Review (October): 348-354.

Schneider, D. 1989. Shoot your inventory. Management Accounting (September): 37-39. (Using aerial photography to measure stockpiles of sand and gravel).

Schöndube-Pirchegger, B. and G. Voigt. 2017. Inventory-related compensation in decentralized organizations. Decision Sciences 48(6): 1132-1163.

Schroeder, W. J. Jr. 1965. Toward a documentless system of inventory control and material accounting. Management Accounting (December): 41-49.

Schuckman, D. P. 1975. "How-to" look at dollar-value LIFO. Management Accounting (December): 27-30.

Schulman, H. N. 1979. Inventory shrinkage: Is it an accounting problem? Management Accounting (August): 15-17.

Schussel, G. 1968. Job-shop lot release sizes. Management Science (April): B449-B472.

Schwartz, B. L. 1966. A new approach to stockout penalties. Management Science (August): B538-B544.

Schwartz, E. S. 1964. A heuristic procedure for parallel sequencing with choice of machines. Management Science (July): 767-777.

Schweller, K. 1950. Material control in a chemical company. N.A.C.A. Bulletin (November): 296-308.

Scott, J., H. Jackson, E. J. Filbey, J. Reighard, C. F. Rittenhouse and W. A. Paton. 1926. Conservatism in inventory valuations. The Accounting Review (March): 18-30.

Seatree, W. E. 1914. Relation of the auditor to valuation of inventories. Journal of Accountancy (September): 196-205.

Seatree, W. E. 1914. Relation of the auditor to valuation of inventories (second article). Journal of Accountancy (November): 333-341.

Seetharaman, A. and T. D. Englebrecht. 1990. A comment on "The effects of the Thor Power Tool decision on the LIFO/FIFO choice". The Accounting Review (October): 960-964.

Seiffert, H. H. 1961. Synchronized inventory control - One company's system. N.A.A. Bulletin (December): 51-60.

Seitelman, N. 1953. Has A.R.B. 29 settled the problem of inventory valuation? The Accounting Review (October): 550-553.

Selden, D. W. 1960. Inventory management - Application of the exception principle. N.A.A. Bulletin (December): 43-51. (Related to Navy aircraft parts).

Semier, B. H. 1952. Techniques for control of finished goods inventory. N.A.C.A. Bulletin (July): 1339-1346.

Severance, J. and R. R. Bottin. 1979. Work-in-process inventory control through data base concepts. Management Accounting (January): 37-41.

Seybold, O. K. 1963. Efficient use of labor in inventory-taking. N.A.A. Bulletin (January): 12.

Shegda, M. and H. Weinberg. 1964. Costs for inventory control and production planning. N.A.A. Bulletin (July): 3-12.

Sherwood, P. T. 1952. Control of parts inventories at sales branches. N.A.C.A. Bulletin (July): 1347-1353.

Shi, Y., T. Wang and L. C. Alwan. 2020. Analytics for cross-border e-commerce: Inventory risk management of an online fashion retailer. Decision Sciences 51(6): 1347-1376.

Shih, W. 1973. A note on Bayesian approach to newsboy inventory problem. Decision Sciences 4(2): 184-189.

Shinneman, W. J. 1968. Product evaluation using the assigned-value approach. Management Accounting (May): 35-40.

Silver, E. A., D. F. Pyke and R. Peterson. 1998. Inventory Management and Production Planning and Scheduling, 3rd Edition. Wiley.

Slaybaugh, C. J. 1971. Inventory management program. Management Accounting (July): 13-17, 22.

Small, D. W. 1960. Efficient inventory control through monthly reporting. N.A.A. Bulletin (February): 5-14.

Smith, W. N. and G. F. Reichenbach. 1967. Maintenance material inventory control. Management Accounting (August): 49-53.

Sokolinskiy, O., B. Sopranzetti, D. S. Rogers and R. Leuschner. 2019. Inventory management and endogenous demand: Investigating the role of customer referrals, defections, and product market failure. Decision Sciences 50(1): 118-141.

Soper, H. D. 1948. Inventory reserves; Why and when. The Accounting Review (October): 391-396.

Sorter, G. H. and C. T. Horngren. 1962. Asset recognition and economic attributes - The relevant costing approach. The Accounting Review (July): 391-399.

Sošić, G. 2006. Transshipment of inventories among retailers: Myopic vs. farsighted stability. Management Science (October): 1493-1508.

Spencer, L. G. 1960. The many facets of sound inventory control. N.A.A. Bulletin (August): 5-14.

Stambaugh, C. T. and F. W. Carpenter. 2009. RFID: Wireless innovations in inventory monitoring and accounting. Strategic Finance (December): 34-40.

Stark, M. E. 1978. A survey of LIFO inventory application techniques. The Accounting Review (January): 182-185.

Staubus, G. J. 1968. Testing inventory accounting. The Accounting Review (July): 413-424.

Steers, N. I. 1952. A past usage system of inventory control. N.A.C.A. Bulletin (February): 753-760.

Stern, R. D. 1980. Accounting for intracompany inventory transfers. Management Accounting (September): 41-44.

Stevens, W. A. 1932. Inventory and material control in the Columbus Dental Manufacturing Company. N.A.C.A. Bulletin (June 1): 1334-1343.

Stevenson, F. L. 1987. New evidence on LIFO adoptions: The effects of more precise event dates. Journal of Accounting Research (Autumn): 306-316.

Stober, T. L. 1986. The incremental information content of financial statement disclosures: The case of LIFO inventory liquidations. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 138-160.

Stolle, C. D. and P. W. Ljungdahl. 1974. Lower of cost or market decision matrix. The Accounting Review (October): 841-843.

Stoughton, W. V. 1949. Costing replacement parts sales by modified retail inventory method. N.A.C.A. Bulletin (June 1): 1135-1140.

Stoughton, W. V. 1950. Physical inventory day-by-day. N.A.C.A. Bulletin (November): 280-285.

Strickland, R. M. 1965. The cost of capital rate for inventory decisions. N.A.A. Bulletin (August): 30-32.

Sunder, S. 1975. Stock price and risk related to accounting changes in inventory valuation. The Accounting Review (April): 305-315.

Sunder, S. 1976. A note on estimating the economic impact of the LIFO method of inventory valuation. The Accounting Review (April): 287-291.

Sunder, S. 1976. Optimal choice between FIFO and LIFO. Journal of Accounting Research (Autumn): 277-300.

Suojanen, W. W. 1957. LIFO as a spur to inflation - The recent experience of copper. The Accounting Review (January): 42-50.

Suter, J. P. 1920. The pricing of inventories. Journal of Accountancy (April): 276-282.

Suzaki, K. 1985. Work-in-process management: An illustrated guide to productivity improvement. Production and Inventory Management (3rd Quarter): 101-110.

Swalley, R. W. 1984. Managing your inventory: New use for an old tool. Management Accounting (May): 52-56. (Day's cost of sales in inventory (DCSI)).

Swann, D. M. 1986. Where did the inventory go? Management Accounting (May): 27-29.

Sweet, H. N. 1937. Inventory valuation and business profits: The case for a "cost or market" basis. N.A.C.A. Bulletin (December 1): 400-409.

Switaj, W. J. 1959. The dollar value method of "LIFO" - How it works. N.A.A. Bulletin (December): 73-80.

Tainiter, M. 1964. Some stochastic inventory models for rental situations. Management Science (November): 316-326.

Tanzer, H. A. 1954. Lowering retail inventory shortages. N.A.C.A. Bulletin (May): 1131-1137.

Taussig, R. 1960. Scientific sampling applied to audit testing of inventories. N.A.A. Bulletin (January): 21-34.

Taylor, J. R. 1978. Liquidation of LIFO inventories. Management Accounting (April): 13-16.

Terkhorn, R. J. 1949. Use of the retail inventory method to cost sales and value finished goods of a pharmaceutical manufacturer. N.A.C.A. Bulletin (June 1): 1141-1147.

Thomas, J. K. and H. Zhang. 2002. Inventory changes and future returns. Review of Accounting Studies 7(2-3): 163-187.

Thomopoulos, N. T. 1967. Line balancing-sequencing for mixed-model assembly. Management Science (October): B59-B75.

Thompson, H. E. 1966. Forecasting errors, diversification and inventory fluctuations. The Academy of Management Journal 9(1): 67-77.

Thompson, H. E. 1975. Inventory management and capital budgeting: A pedagogical note. Decision Sciences 6(2): 383-398.

Thompson, H. E., T. L. Feder and L. J. Krajewski. 1970. Multi-item inventory systems with amalgamation of orders to suppliers. Decision Sciences 1(3-4): 357-370.

Tinkelman, D. P. and Q. Ling. 2022. The rise and decline of LIFO. The Accounting Historians Journal 49(2): 103-120.

Tokar, T., J. A. Aloysius and M. A. Waller. 2012. Supply chain inventory replenishment: The debiasing effect of declarative knowledge. Decision Sciences 43(3): 525-546.

Tonge, F. M. 1965. Assembly line balancing using probabilistic combinations of heuristics. Management Science (May): 727-735.

Thorn, E. W. 1959. Questionable approaches to "Lifo". N.A.A. Bulletin (September): 89-90.

Topkis, D. M. 1968. Optimal ordering and rationing policies in a nonstationary dynamic inventory model with n demand classes. Management Science (November): 160-176.

Towey, J. F. 1988. Inventory shortages. Management Accounting (December): 52-53.

Towles, M. F. and K. H. Silex. 1975. Dollar-value LIFO and its effect on profits. Management Accounting (July): 27-29.

Toy, J. H. 1972. Controlling sales goods inventory. Management Accounting (September): 48-51.

Trippi, R. R. and D. E. Lewin. 1974. A present value formulation of the classical EOQ problem. Decision Sciences 5(1): 30-35.

Trueman, R. E. 1971. Incremental (marginal) analysis of basic inventory models. Decision Sciences 2(3): 341-355.

Tse, S. 1990. LIFO liquidations. Journal of Accounting Research (Spring): 229-238.

Turner, M. A. 1993. Accounting for inventory in a reorganization or liquidation. Management Accounting (February): 29-32.

Turner, M. A. 1993. Service businesses: Are supplies really inventory? Management Accounting (December): 33-35, 38. (Tax related).

Tyran, M. R. 1970. Computerized cost accumulation - A must for management's effectiveness. Management Accounting (June): 27-33.

Van de Panne, C. and P. Bosje. 1962. Sensitivity analysis of cost coefficient estimates: The case of linear decision rules for employment and production. Management Science (October): 82-107.

Vance, G. R. 1968. Inventory simulation: Concepts, implementation and benefits. Management Accounting (July): 43-49.

Vance, L. L. 1942. Earning-power valuation of inventory. The Accounting Review (October): 376-384.

Vance, L. L. 1943. The authority of history in inventory valuation. The Accounting Review (July): 219-227.

Van DeMark, R. L. 1959. Better inventory classification with less work. N.A.A. Bulletin (October): 40-44.

Van Hoesel, S., H. E. Romeijn, D. R. Morales and A. P. M. Wagelmans. 2005. Integrated lot sizing in serial supply chains with production capacities. Management Science (November): 1706-1719.

Van Pelt, J. V. III. 1962. Inventory valuation lacks accounting standards. N.A.A. Bulletin (March): 25-34.

Vazsonyi, A. 1954. The use of mathematics in production and inventory control. I. Management Science (October): 70-85.

Vazsonyi, A. 1955. The use of mathematics in production and inventory control. II. Management Science (April-July): 207-223.

Veinott, A. F. Jr. 1964. Production planning with convex costs: A parametric study. Management Science (April): 441-460.

Veinott, A. F. Jr. 1965. Optimal policy for a multi-product, dynamic, nonstationary inventory problem. Management Science (November): 206-222.

Veinott, A. F. Jr. 1966. The status of mathematical inventory theory. Management Science (July): 745-777.

Veinott, A. F. Jr. and H. M. Wagner. 1965. Computing optimal (s, S) inventory policies. Management Science (March): 525-552.

Vich, W. F. 1925. Pricing the inventory. National Association of Cost Accountants Official Publications (January 15): 3-9.

Vinson, C. E. 1972. The cost of ignoring lead time unreliability in inventory theory. Decision Sciences 3(2): 87-105.

Vollmann, T. E. and E. S. Buffa. 1966. The facilities layout problem in perspective. Management Science (June): B450-B468.

Wagner, H. M., M. O'Hagan and B. Lundh. 1965. An empirical study of exactly and approximately optimal inventory policies . Management Science (May): 690-723.

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