: Practical application of PEPS (First-In, First-Out) and UEPS (Last-In, First-Out) methods.
As the sun began to bleed a pale orange over the horizon, Mateo reached the final line of his statement. He hit the total on his calculator with a definitive click . The numbers matched. The balance was perfect.
Para entender la relevancia de esta disciplina, es necesario distinguirla de la contabilidad general:
: Techniques for planning and controlling costs by comparing actual results against predetermined benchmarks.