HIFO (Highest In – First Out)

HIFO procedure

HIFO (Highest In - First Out) refers to a process in which the goods are stored in a certain way. As with the LOFO process, the items are stored according to price, so that the expensive items are retrieved first. Inventory is therefore valued at the low purchase prices.

This method is used to show a high turnover in the balance sheet. In contrast, the closing stock on inventory is assessed as low.

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What is a HIFO procedure?


Logistik-Lexikon HIFO

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