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Inventory Accounting Bibliography A-K

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Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Abbott, J. B. and N. A. 1915. Deadstock. Journal of Accountancy (October): 315-320. (..."inactive merchandise, if carried from year to year in an inventory, "eats its head off," and therefore that it is better to keep this inactive item at the very lowest figure.").

Abdel-Khalik, A. R. 1985. The effect of LIFO-switching and firm ownership on executives' pay. Journal of Accounting Research (Autumn): 427-447. (JSTOR link).

Abruzzi, A. 1965. The production process: Operating characteristics . Management Science (April): B98-B118. (JSTOR link).

Adams, M. T. and C. S. Troutman. 2012. Avoiding missteps in the LIFO conformity rule. Journal of Accountancy (August): 60-64.

Aggarwal, S. C. and D. G. Dhavale. 1975. A simulation analysis of a multiproduct multiechelon inventory-distribution system. The Academy of Management Journal 18(1): 41-54. (JSTOR link).

Aggarwal, S. C. 1985. MRP, JIT, OPT, FMS? Harvard Business Review (September-October): 8-10.

Agin, N. 1966. A min-max inventory model. Management Science (March): 517-529. (JSTOR link).

Agin, N. 1966. Optimum seeking with branch and bound. Management Science (December): B176-B185. (JSTOR link).

Agrawal, S. P. 1986. Inflation, maintenance of capital and IRR models of capital budgeting. Decision Sciences (Winter): 1-15.

Ahadiat, N. 1986. Solving inventory problems by simulation. Journal of Systems Management (September): 29-35.

Aharony, J. and S. Bar-Yosef. 1987. Tests of the impact of LIFO adoption on stockholders: A stochastic dominance approach. Contemporary Accounting Research 3(2): 430-444.

Ahern, J. T. and P. L. Romano. 1979. Managing inventories and profits through GMROI. Management Accounting (August): 22-26.

Alcide, P. E. 1986. ABCs of inventory management. Practical Accountant (August): 36.

Allen, M. K. 1987. The Development of an Artificial Intelligence System for Inventory Management. Council of Logistics Management.

Allen, S. G. 1961. A redistribution model with set-up charge. Management Science (October): 99-108. (JSTOR link).

Allen, S. G. 1962. Computation for the redistribution model with set-up charge. Management Science (July): 482-489. (JSTOR link).

Alwan, L. C., M. Xu, D. Yao and X. Yue. 2016. The dynamic newsvendor model with correlated demand. Decision Sciences 47(1): 11-30.

Amar, A. D. 1984. Japanese production management - Just-in-time and total quality control: Review and critique. Mid-Atlantic Journal of Business (Summer): 55-59.

Amlung, M. J. Jr. 1978. Dollar - value LIFO. Management Accounting (October): 36-40.

Anctil, R. M., P. J. Saly, M. E. Borneman. 2009. Newport Home: Multichannel merchandising and inventory management. IMA Educational Case Journal 2(4): 1-5.

Anderson, E. T., G. J. Fitzsimons and D. Simester. 2006. Measuring and mitigating the costs of stockouts. Management Science (November): 1751-1763. (JSTOR link).

Angell, C. R. 1948. Control of state-wide liquor inventories. N.A.C.A. Bulletin (February 15): 751-759.

Angelus, A. 2011. A multiechelon inventory problem with secondary market sales. Management Science (December): 2145-2162.

Armstrong, D. J. 1985. Sharpening inventory management. Harvard Business Review (December): 42-43, 46-48, 50-51, 54, 58.

Arnoff, G. 2010. No-inventory standard costing for JIT manufacturers: Maximizing backflush costing. Cost Management (January/February): 34-37.

Arrow, K. J., T. Harris and J. Marschak. 1951. Optimal inventory policy. Econometrica. (XIX): 250-272.

Atchison, W. B. Jr. 1945. Taking the physical inventory. N.A.C.A. Bulletin (December 1): 278-293.

Axsater, S. 2010. Inventory Control, 2nd edition. Springer.

Azoury, K. S. 1985. Bayes solution to dynamic inventory models under unknown demand distribution. Management Science (September): 1150-1160.

Babillus, J. 1950. Once over every quarter - A cycle inventory. N.A.C.A. Bulletin (November): 274-279.

Backes, R. W. 1980. Cycle counting - A better method for achieving accurate inventory records. Management Accounting (January): 42-46.

Bahnson, P. R. and P. B. W. Miller. 2004. It's time to get rid of LIFO conformity. Strategic Finance (June): 43-47.

Baitler, J. 2003. The power of effective procurement and strategic suppliers. Strategic Finance (August): 36-40.

Baker, T., V. Jayaraman and N. Ashley. 2013. A data-driven inventory control policy for cash logistics operations: An exploratory case study application at a financial institution. Decision Sciences 44(1): 205-226.

Balakrishnan, R., T. J. Linsmeier and M. Venkatachalam. 1996. Financial benefits from JIT adoption: Effects of customer concentration and cost structure. The Accounting Review (April): 183-205. (JSTOR link).

Baldenius, T. and S. Reichelstein. 2005. Incentives for efficient inventory management: The role of historical cost . Management Science (July): 1032-1045. (JSTOR link).

Balintfy, J. L. 1964. On a basic class of multi-item inventory problems. Management Science (January): 287-297. (JSTOR link).

Banks, J. and R. G. Heikes. 1983. Technical aid for EOQ determination. American Journal of Small Business (Spring): 27-30.

Bao, B. and D. Bao. 1989. LIFO adoption: A technology diffusion analysis. Accounting, Organizations and Society 14(4): 303-319.

Barbor, J. F. 1978. Is LIFO a valid accounting practice? Management Accounting (May): 30-34.

Barksdale, H. C. and J. E. Hilliard. 1975. A spectral analysis of the interaction between inventories and sales of merchant wholesalers. Decision Sciences 6(2): 307-323.

Barlev, B., D. Fried and J. Livnat. 1986. Economic and financial reporting effects of inventory tax allowances. Contemporary Accounting Research 2(2): 288-310.

Baron, D. 1996. Verification procedures used in two inventory counts in New Spain, 1596-1597. The Accounting Historians Journal 23(1): 1-24. (JSTOR link).

Barr, D. H. 1949. Production planning and inventory control for market maintenance and penetration. N.A.C.A. Bulletin (October): 163-172.

Bar-Yosef, S. and P. K. Sen. 1992. On optimal choice of inventory accounting method. The Accounting Review (April): 320-336. (JSTOR link). (Part of a forum on LIFO choice of inventory valuation).

Bastable, C. W. Jr. 1955. A revised concept of inventories. The Accounting Review (January): 130-133. (JSTOR link).

Battista, G. L. and G. R. Crowingshield. 1965. Inventories at realizable values? N.A.A. Bulletin (May): 31-43.

Baxendale, S. J., L. H. Boyd and M. Gupta. 2006. The absorption costing/inventory management conundrum: A theory of constraints approach. Cost Management (November/December): 30-39.

Beach, W. F. 1953. How to make I-day easier. N.A.C.A. Bulletin (October): 245-254.

Beaudry, D. P. Jr. 1941. The supply inventory and its control. N.A.C.A. Bulletin (August 1): 1381-1398.

Bechtel, V. R. 1954. Wide-awake inventory control. N.A.C.A. Bulletin (November): 345-351.

Beckmann, M. 1961. An inventory model for arbitrary interval and quantity distributions of demand. Management Science (October): 35-57. (JSTOR link).

Beckman, M. and R. Muth. 1956. An inventory policy for a case of lagged delivery. Management Science (January): 145-155. (JSTOR link).

Bedford, H. N. 1954. To control inventory - Prevent, regulate, eliminate. N.A.C.A. Bulletin (February): 737-750.

Beesack, P. R. 1967. A finite horizon dynamic inventory model with a stockout constraint. Management Science (May): 618-630. (JSTOR link).

Bell, J. W. 1960. Brewery inventory control with electronic data processing. N.A.A. Bulletin (October): 45-52 .

Bellman, R., I. Glicksberg and O. Gross. 1955. On the optimal inventory equation. Management Science (October): 83-104. (JSTOR link).

Bendel, C. W. 1951. Control of inventory consigned to suppliers. N.A.C.A. Bulletin (August): 1446-1456.

Benjaafar, S. and M. ElHafsi. 2006. Production and inventory control of a single product assemble-to-order system with multiple customer classes. Management Science (December): 1896-1912. (JSTOR link).

Benjaafar, S., W. L. Cooper and J. Kim. 2005. On the benefits of pooling in production-inventory systems. Management Science (April): 548-565. (JSTOR link).

Benner-Dale, C. J. 1980. The hammer of "Thor". Management Accounting (November): 48-51.

Beranek, W. 1967. Financial implications of lot-size inventory models. Management Science (April): B401-B408. (JSTOR link).

Berling, P. and K. Rosling. 2005. The effects of financial risks on inventory policy. Management Science (December): 1804-1815. (JSTOR link).

Berman, E. B. 1959. A regional production and transportation model. Management Science (April): 319-326. (JSTOR link).

Bernstein, F., G. Chen and A. Federgruen. 2006. Coordinating supply chains with simple pricing schemes: The role of vendor-managed inventories. Management Science (October): 1483-1492. (JSTOR link).

Biddle, G. C. 1980. Accounting methods and management decisions: The case of inventory costing and inventory policy. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 235-280. (JSTOR link). (This paper is about cost flow assumptions).

Biddle, G. C. 1980. [Discussion of accounting methods and management decisions: The case of inventory costing and inventory policy]: A reply. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 292-295. (JSTOR link). (This paper is about cost flow assumptions).

 Biddle, G. C. 1988. Discussion of "Inventory accounting and earnings/price ratios: A puzzle". Contemporary Accounting Research 5(1): 389-396.

Biddle, G. C. and R. K. Martin. 1985. Inflation, taxes, and optimal inventory policies. Journal of Accounting Research (Spring): 57-83. (JSTOR link).

Biddle, G. C. and R. K. Martin. 1986. Stochastic inventory model incorporating intra-year purchases and accounting tax incentives. Management Science (June): 714-730.

Biddle, G. C. and W. E. Ricks. 1988. Analyst forecast errors and stock price behavior near the earnings announcement dates of LIFO adopters. Journal of Accounting Research (Autumn): 169-194. (JSTOR link).

Bierman, H. Jr. 1967. Inventory valuation: The use of market prices. The Accounting Review (October): 731-737. (JSTOR link).

Bigham, P. 1986. Economic order quantities for systems with Step-function ordering costs. Production and Inventory Management (4th Quarter): 119-127.

Bill, R. W., J. H. Harrison and H. R. Maly. 1967. An EDP system for stores inventory control. Management Accounting (August): 35-42. (A case study).

Bivin, D. G. 1986. Inventories and interest rates: A critique of the buffer stock model. American Economic Review (March): 168-176.

Blakely, E. J. and P. H. Knutson. 1963. L.I.F.O. or L.O.F.I. - Which? The Accounting Review (January): 75-86. (JSTOR link).

Bliss, H. E. 1951. Inventory management "know how". N.A.C.A. Bulletin (August): 1474-1484.

Bliss, M. D. and A. Markelevich. 2011. Why new technologies are reinventing inventory management. Strategic Finance (November): 48-53.

Bloom, R. and W. J. Cenker. 2009. The death of LIFO? Journal of Accountancy (January): 44-48.

Bomberger, E. E. 1961. Optimal inventory depletion policies. Management Science (April): 294-303. (JSTOR link).

Bomberger, E. E. 1966. A dynamic programming approach to a lot size scheduling problem. Management Science (July): 778-784. (JSTOR link).

Bonini, C. P. 1958. Decision rules for buffer inventories. Management Science (July): 457-471. (JSTOR link).

Bonsack, R. A. 1985. Inventory performance ratios - Fact or fiction? Journal of Accountancy and EDP (Fall): 61-65.

Bonthron, W. D. 1928. Inventory planning, taking and valuation. N.A.C.A. Bulletin (December 1).

Book, J. W. 1985. Is BOMP worth the trouble? Management Accounting (March): 54-58. (Bill of material processor software program).

Borch, K. 1965. Models for hierarchial decisions involving inventories. The Academy of Management Journal 8(3): 179-189. (JSTOR link).

Borthick, A. F. and M. B. Curtis. 2008. Due diligence on fast-fashion inventory through data querying. Journal of Information Systems (Spring): 77-93.

Bowen, R. M. and G. M. Pfeiffer. 1989. The year-end LIFO purchase decision: The case of Farmer Brothers Company. The Accounting Review (January): 152-171. (JSTOR link).

Boylan, E. S. 1967. Multiple (s, S) policies and the n-period inventory problem. Management Science (November): 196-204. (JSTOR link).

Brady, E. and J. C. Babbitt. 1972. Inventory control systems. Management Accounting (December): 42-44.

Bragg, S. M. 2004. Inventory Best Practices. John Wiley & Sons.

Bragg, S. M. 2005. Inventory Accounting: A comprehensive Guide. Wiley.

Bragg, S. M. 2011. Inventory Best Practices, 2nd edition. Wiley.

Brearton, E. T. and C. O. Landon. 1963. Reducing inventory investment in a multiplant company. N.A.A. Bulletin (November): 3-12.

Bricault, G. A. and C. D. Marshall. 1946. Inventories and the internal auditor. N.A.C.A. Bulletin (November 15): 377-390.

Briggs, W. B. 1957. Calculating economic manufacturing quantities for better inventory control. N.A.A. Bulletin (October): 57-64.

Brindle, V. 1986. Inventory management in an MRP II environment. Production and Inventory Management Review (August): 32, 36, 38.

Brinsdon, A. J. 1983. Building the financial interface to manufacturing inventory systems. Production and Inventory Management (4th Quarter): 33-44.

Broad, S. J. 1950. Valuation of inventories. The Accounting Review (July): 227-235. (JSTOR link).

Bronner, S. Z. 1961. Organizational aspects of inventory management. N.A.A. Bulletin (December): 41-50.

Brown, G. W., J. Y. Lu and R. J. Wolfson. 1964. Dynamic modelling of inventories subject to obsolescence. Management Science (September): 51-63. (JSTOR link).

Brown, R. M. 1980. Short-range market reaction to changes to LIFO accounting using preliminary earnings announcement dates. Journal of Accounting Research (Spring): 38-63. (JSTOR link).

Brown, R. O. 1968. Inventory at net realizable values? Management Accounting (January): 43-44.

Brown, V. H. 1980. Discussion of accounting methods and management decisions: The case of inventory costing and inventory policy. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 281-285. (JSTOR link).

Brummet, R. L. 1955. Direct costing: Should it be a controversial issue? The Accounting Review (July): 439-443.

Brummet, R. L. 1971. Discussion of LIFO and the diffusion of innovation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 225-227. (JSTOR link).

Bruns, W. J. Jr. 1965. Inventory valuation and management decisions. The Accounting Review (April): 345-357. (JSTOR link).

Buchan, J. and E. Koenigsberg. 1963. Scientific Inventory Control. Prentice Hall.

Buffa, E. S. 1963. Models for Production and Operations Management. John Wiley & Sons. (Chapters 15, 16 and 17 cover inventory models).

Buffa, F. P. 1975. The application of a dynamic forecasting model with inventory control properties. Decision Sciences 6(2): 298-306.

Buse, C. H. 1957. A multi-deck punched card system to control materials inventory. N.A.A. Bulletin (October): 71-78.

Callahan, C. M., E. A. Gabriel and R. E. Smith. 2009. The effects of inter-firm cost correlation, IT investment, and product cost accuracy on production decisions and firm profitability. Journal of Information Systems (Spring): 51-78.

Callioni, G., X. de Montgros, R. Slagmulder, L. N. Van Wassenhove and L. Wright. 2005. Inventory-driven costs. Harvard Business Review (March): 135-141. ("Inventory affects costs in more ways than you may realize. Understanding and managing inventory-driven costs can have a significant impact on margins." The cost of inventory include component devaluation, price protection, product return, obsolescence, and holding cost).

Carlson, C. E. 1947. Production control for maintenance of balanced stocks. N.A.C.A. Bulletin (December 1): 383-390.

Carroll, R. P. and F. E. Schneider. 1960. Developing order points and quantities for inventory control. N.A.A. Bulletin (December): 67-73.

Carson, A. B. 1944. Determination of merchandise turnover. The Accounting Review (July): 306-309. (JSTOR link).

Carson, E. G. 1952. The "base stock" and "Lifo" inventory methods. N.A.C.A. Bulletin (November): 349-357.

Carter, A. G. 1973. Computing inventory R.O.I. Management Accounting (July): 43-45.

Cartmell, N. M. 1938. Practical application of inventory control methods. N.A.C.A. Bulletin (May 15): 1047-1066.

Caspole, J. M. 1972. Costing from a data bank. Management Accounting (July): 47-50.

Castenholz, W. B. 1927. Bridging the gap. The Accounting Review (September): 237-245. (JSTOR link).

Cerf, A. R. 1957. Price level changes, inventory valuations, and tax considerations. The Accounting Review (October): 554-565. (JSTOR link).

Chasteen, L. G. 1971. An empirical study of differences in economic circumstances as a justification for alternative inventory pricing methods. The Accounting Review (July): 504-508. (JSTOR link).

Chasteen, L. G. 1973. Economic circumstances and inventory method selection. Abacus 9(1): 22-27.

Cheatham, C. 1989. Reporting the effects of excess inventories. Journal of Accountancy (November): 131-140.

Chen, F. 2005. Salesforce incentives, market information, and production/inventory planning. Management Science (January): 60-75. (JSTOR link).

Chen, F. and S. A. Zenios. 2005. Introduction to the special issue on incentives and coordination in operations management. Management Science (January): 1. (JSTOR link).

Chen, H., M. Z. Frank and O. Q. Wu. 2005. What actually happened to the inventories of American companies between 1981 and 2000? Management Science (July): 1015-1031. (JSTOR link).

Chen, Z. and G. L. Vairaktarakis. 2005. Integrated scheduling of production and distribution operations. Management Science (April): 614-628. (JSTOR link).

Cheng, L., D. E. Cantor, M. Dresner and C. M. Grimm. 2012. The impact of contract manufacturing on inventory performance: An examination of U.S. manufacturing industries. Decision Sciences 43(5): 889-928.

Cheong, T., M. Goh and S. H. Song. 2015. Effect of inventory information discrepancy in a drop-shipping supply chain. Decision Sciences 46(1): 193-213.

Chrisman, J. J. 1985. Basic production techniques for small manufacturers: Inventory control methods and MRP. Production & Inventory Management (3rd Quarter): 48-63.

Chu, L. Y. and H. Zhang. 2011. Optimal preorder strategy with endogenous information control. Management Science (June): 1055-1077.

Chung, C. 1987. Quality control sampling plans under zero inventories: An alternative method. Production and Inventory Management (2nd Quarter): 37-41.

Chung, J. O. Y., J. R. Cohen and G. S. Monroe. 2008. The effect of moods on auditors' inventory valuation decisions. Auditing: A Journal of Practice & Theory 27(2): 137-159.

Churchman, C. W., R. L. Ackoff and E. L. Arnoff. 1957. Introduction to Operations Research. New York: John Wiley.

Clark, A. J. and H. Scarf. 1960. Optimal policies for a multi-echelon inventory problem. Management Science (July): 475-490. (JSTOR link).

Clark, C. L. 1947. Fixed charges in inventories. N.A.C.A. Bulletin (April 15): 1006-1017.

Clark, F. E. 1928. An analysis of the causes and results of hand-to-mouth buying. Harvard Business Review (July): 394-400.

Clark, J. F. and H. J. Noble. 1931. Inventory control as used by Tayor Instrument Companies of Rochester, N. Y. N.A.C.A. Bulletin (September 15): 91-112.

Clark, R. L. and F. Ryerson. 2010. Accounting for bill-and-hold transactions. The CPA Journal (December): 30-33.

Clark, W. V. A. Jr. and W. E. Ritchie. 1953. Economic lot-size and inventory control. N.A.C.A. Bulletin (February): 772-782.

Clottey, T., W. C. Benton Jr. and R. Srivastava. 2012. Forecasting product returns for remanufacturing operations. Decision Sciences 43(4): 589-614.

Cohen, M. A. and R. Halperin. 1980. Optimal inventory order policy for a firm using the LIFO inventory costing method. Journal of Accounting Research (Autumn): 375-389. (JSTOR link).

Cohen, M. A., P. R. Kleindorfer and H. L. Lee. 1988. Service constrained (s,S) inventory systems with priority demand classes and lost sales. Management Science (April): 482-499.

Coleman, J. R. Jr., S. Smidt and R. York. 1964. Optimum plant design for seasonal production. Management Science (July): 778-785. (JSTOR link).

Committee on Concepts and Standards - Inventory Measurement. 1964. A discussion of various approaches to inventory measurement: Supplementary statement No. 2. The Accounting Review (July): 700-714. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Inventory pricing and changes in price levels: Supplementary Statement No. 6. The Accounting Review (April): 188-193. (JSTOR link).

Coombs, R. L. 1967. Statistical evaluation of work-in-process inventories. Management Accounting (November): 57-60.

Cooper, J. J. 1958. Paper company meets inventory challenge with better product cost. N.A.A. Bulletin (April): 47-53.

Copeland, R. M. and J. K. Shank. 1971. LIFO and the diffusion of innovation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 196-224. (JSTOR link).

Corbett, T. 1998. Throughput Accounting. North River Press.

Corcoran, A. W. and W. E. Leininger. 1973. In-process inventories and multiproduct production systems. The Accounting Review (April): 373-374. (JSTOR link).

Cotter, A. 1940. Why last-in?. The Accounting Review (September): 419-421. (JSTOR link).

Cotton, W. D. J. and P. Ricci. 1993. Using activity-based costing to satisfy the uniform inventory capitalization rules. Journal of Cost Management (Fall): 60-68.

Cowen, K. H. 1948. Federal income tax aspects of inventory accounting. N.A.C.A. Bulletin (December 1): 409-419.

Crankshaw, C. D. and R. J. Corlett. 1970. Stock inventory control with data bases and analyses. Management Accounting (May): 26-28.

Cron, W. R. and R. B. Hayes. 1989. The dollar value LIFO pooling decision: The conventional wisdom is too general. Accounting Horizons (December): 57-70.

Croson, R. and K. Donohue. 2006. Behavioral causes of the bullwhip effect and the observed value of inventory information. Management Science (March): 323-336. (JSTOR link). (The bullwhip effect - The tendency of orders to increase in variability as one moves up a supply chain).

Crossno, C. 1974. Programmed requirements planning. Management Accounting (March): 23-27.

Current, K. 1966. Hedging as an aid in inventory cost control. Management Accounting (October): 47-51.

Cushing, B. E. and M. J. LeClere. 1992. Evidence on the determinants of inventory accounting policy choice. The Accounting Review (April): 355-366. (JSTOR link). (Part of a forum on LIFO choice of inventory valuation).

Custer, C. R. C. 1933. Accounting features of inventory control in a truck factory. N.A.C.A. Bulletin (May 15): 1319-1344.

Daniel, S. J., and W. D. Reitsperger. 1991. Management control systems for JIT: Empirical comparison of Japan and the U.S. Journal of International Studies (Fourth Quarter): 603-617.

Davidson, H. J. and R. J. Monteverde. 1959. LIFO and statistical sampling: A case study. Management Science (April): 279-292. (JSTOR link).

David, H. K. 1969. Control of in-process inventory. Management Accounting (December): 27-31.

Davidson, S. 1965. LIFO cost or market and compulsory tax reporting requirements. Journal of Accounting Research (Spring): 156-158. (JSTOR link).

Davidson, W. V. 1923. A punched card system of inventory control. National Association of Cost Accountants Official Publications (August 15): 3-18 .

Davidson, S. and R. L. Weil. 1974. On holding gains and losses and the evaluation of management. The Accounting Review (July): 524-527. (JSTOR link).

Davis, A. R. 1937. Inventory valuation and business profits: The case for a "stabilized" basis. N.A.C.A. Bulletin (December 1): 377-399.

Davis, A. R. 1937. Standard profits and economic costs. N.A.C.A. Bulletin (July 1): 1220-1228.

Davis, A. R. 1942. Some problems of last-in-first-out accounting. The Accounting Review (October): 384-403. (JSTOR link).

Davis, G. M. 1985. Improving work-in-process inventory accuracy in the process industry. Production and Inventory Management (2nd Quarter): 91-104.

Davis, H. Z. 1981. The effects of LIFO inventory costing on resource allocation: A comment. The Accounting Review (October): 975-976. (JSTOR link).

Davis, H. Z. and N. Kahn. 1982. Some additional evidence on the LIFO-FIFO choice using replacement cost data. Journal of Accounting Research (Part II, Autumn): 738-744. (JSTOR link).

Davis, H. Z., N. Kahn and E. Rozen. 1984. LIFO inventory liquidations: An empirical study. Journal of Accounting Research (Autumn): 480-496. (JSTOR link).

Davis, J. H. 1971. Inventory costs and the property tax. Management Accounting (July): 18-19.

Davis, Z. D. 1982. History of LIFO. The Accounting Historians Journal 9(1): 1-23. (JSTOR link).

Decision Sciences. 2016. Editorial: Novel advances in applications of the newsvendor model. Decision Sciences 47(1): 8-10.

DeCroix, G. A. and P. H. Zipkin. 2005. Inventory management for an assembly system with product or component returns. Management Science (August): 1250-1265. (JSTOR link).

D'Epenoux, F. 1963. A probabilistic production and inventory problem. Management Science (October): 98-108. (JSTOR link).

Derman, C. and G. J. Lieberman. 1967. A Markovian decision model for a joint replacement and stocking problem. Management Science (May): 609-617. (JSTOR link).

Derman, C. and M. Klein. 1958. Inventory depletion management. Management Science (July): 450-456. (JSTOR link).

Derman, C. and M. Klein. 1959. Discussion: A note on the optimal depletion of inventory. Management Science (January): 210-213. (JSTOR link).

Derstine, R. P. and R. J. Huefner. 1974. LIFO-FIFO, accounting ratios and market risk. Journal of Accounting Research (Autumn): 216-234. (JSTOR link).

Devine, C. T. 1945. Postwar inventory problems and profit stabilization. N.A.C.A. Bulletin (May 1): 816-822.

DeWelt, R. 1976. Using standard costs with LIFO and FIFO. Management Accounting (May): 25-30, 37.

Dhaliwal, D. S., M. Frankel and R. Trezevant. 1994. The taxable and book income motivations for a LIFO layer liquidation. Journal of Accounting Research (Autumn): 278-289. (JSTOR link).

Dick, W. O. and J. B. Frost. 1964. A customer-supplier inventory plan. N.A.A. Bulletin (December): 3-7.

Diegel, A. 1966. A linear approach to the dynamic inventory problem. Management Science (March): 530-540. (JSTOR link).

Dittmer, G. R. 1979. Inventory pricing can save costs. Management Accounting (May): 27-32.

Dolliver, E. P. 1936. Coordinating production and inventory control. N.A.C.A. Bulletin (September 15): 90-101.

Dolliver, E. P. 1939. Finished goods inventory control. N.A.C.A. Bulletin (February 15): 767-779.

Donaldson, W. R. 1933. Cost or market, whichever is lower. N.A.C.A. Bulletin (October 15): 189-200.

Dopler, G. J. 1963. How we control slow-moving and obsolete inventory. N.A.A. Bulletin (November): 19-22.

Dopuch, N. and J. Ronen. 1973. The effects of alternative inventory valuation methods - An experimental study. Journal of Accounting Research (Autumn): 191-211. (JSTOR link). (Note: This paper is about cost flow assumptions, not inventory valuation methods).

Dopuch, N. and M. Pincus. 1988. Evidence on the choice of inventory accounting methods: LIFO versus FIFO. Journal of Accounting Research (Spring): 28-59. (JSTOR link).

Douglas, D. V. 1981. LIFO: Big benefits for a small company. Management Accounting (April): 40-42.

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