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Airgeadas Modh chun míreanna aonchineálacha stoic a bhreacadh chun dochair do tháirgeacht nuair a athraíonn costas na míreanna. Glactar leis, le haghaidh costála agus le haghaidh luachála stoic, maidir leis na míreanna is déanaí a tugadh isteach sa stoc, gur úsáideadh iad sa táirgeacht, cé nach gá go mbeadh sé seo ag réiteach lena mbeadh déanta go fisiciúil leis na hearraí sin.
Finance A method of charging homogenous items of stock to production when the cost of the items has changed. It is assumed, both for costing and stock valuation purposes, that the latest items taken into stock are used in production although this may not necessarily correspond with the physical movement of the goods.