HIFO (Highest In – First Out)

HIFO process

HIFO (Highest In - First Out) refers to a process in which the goods are stored in a certain way. As with the LOFO process, items are stocked based on price, so the expensive items are stocked out first. Accordingly, the inventory is valued at the low purchase prices.

This method is used to show a high turnover in the balance sheet. The ending inventory, on the other hand, is considered low.

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What is a HIFO procedure?


Logistik-Lexikon HIFO

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