accountant asset balance sheet beginning inventory book value business business cycle cash conversion cycle commodity consignment stock consumer cost cost accounting cost of goods sold economic order quantity expiration date fifo fifo and lifo accounting fashion financial accounting standards board holding cost insurance lifo lean logistics marketing moving-average cost national accounts new old stock operations research production ratio retailing sales service level service provider specific identification stock management supply chain tps theory of constraints throughput toyota production system transit warehouse weighted average cost wholesale work in process working capital