{"id":37205,"date":"2023-08-08T16:57:21","date_gmt":"2023-08-08T14:57:21","guid":{"rendered":"https:\/\/preprod.optimix-software.com\/glossaire\/lifo-last-in-first-out\/"},"modified":"2025-03-10T10:09:02","modified_gmt":"2025-03-10T09:09:02","slug":"lifo-last-in-first-out","status":"publish","type":"glossaire","link":"https:\/\/preprod.optimix-software.com\/de\/glossar\/lifo-last-in-first-out\/","title":{"rendered":"LIFO (Last In, First Out)"},"content":{"rendered":"\n

Der Begriff LIFO (Last In, First Out) bezieht sich auf eine Methode der Bestandsverwaltung. Die am sp\u00e4testen eingegangenen Artikel sind die ersten, die verwendet oder verkauft werden. Im Gegensatz zur FIFO-Methode (First In, First Out), bei der vor allem die \u00e4ltesten Artikel verwendet werden, werden die neuesten Best\u00e4nde als die ersten betrachtet, die sortiert werden.<\/p>\n\n\n\n

Diese Methode beeinflusst die Bewertung der Best\u00e4nde und die damit verbundenen Kosten, vor allem im Bereich der Rechnungslegung und der Steuern. Unternehmen nutzen den LIFO aus verschiedenen Gr\u00fcnden, wie z.B. um die Kosten zu senken und die Fragilit\u00e4t von Produkten zu erhalten. Dar\u00fcber hinaus kann der LIFO die Best\u00e4nde<\/a> auch unter besonderen Bedingungen gruppieren. Allerdings gibt es in einigen L\u00e4ndern spezielle Regelungen f\u00fcr die Anwendung des LIFO.<\/p>\n\n\n\n

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