{"id":9820,"date":"2025-06-25T10:24:35","date_gmt":"2025-06-25T08:24:35","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9820"},"modified":"2025-06-26T09:47:42","modified_gmt":"2025-06-26T07:47:42","slug":"6-questions-and-answers-on-the-valuation-of-internally-developed-inventory-using-a-calculation-formula","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/6-questions-and-answers-on-the-valuation-of-internally-developed-inventory-using-a-calculation-formula\/","title":{"rendered":"\u200e6 questions and answers on the valuation of internally developed inventory using a \u200ecalculation formula"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>How to correctly value internally developed or produced inventory? That is one of the most \u200ecommon accounting questions that manufacturing companies ask themselves. In the case of mass \u200eproduction, it is usually not actual costs that are used for valuation during the year, but calculated \u200ecosts. Therefore, a calculation formula is used. In the following article, we will point out what to \u200ekeep in mind when using this valuation method. We will also summarise the most important \u200econclusions arising from a recent ruling of the Regional Court in Brno, ref. no. 31 Af 7\/2024-51 (the \u200e\u200e\u201cRuling\u201d), which dealt with a dispute with the financial administration concerning the valuation of \u200einventory.\u200e<\/p>\n","protected":false},"author":117,"featured_media":6296,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[190,40,8],"class_list":["post-9820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-financial-administration","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9820","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=9820"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9820\/revisions"}],"predecessor-version":[{"id":9822,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9820\/revisions\/9822"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/6296"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}