Kaalutud keskmine meetod on varude kulupõhine meetod, mis lähtub eeldusest, et perioodi jooksul välja läinud toodangu või müüdud kauba maksumus arvutatakse kaalutud keskmisena.
The weighted average cost method is a cost-based inventory method that is based on the assumption that the cost of production or goods sold during a period is calculated as a weighted average. The inventory valuation using this method affect business taxes, profits, and ending inventory.
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