Materials

First in First Out (FIFO) Method

An inventory valuation and management method where oldest stock is sold or used first.

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Updated 2025-10-01

Definition

FIFO ensures proper inventory rotation, reducing the risk of obsolescence or expiration by selling older items before newer stock.

Overview

Overview

FIFO is widely used in warehouses, retail, and manufacturing to manage perishable goods and maintain accounting consistency.

Benefits

  • Reduces waste
  • Accurate inventory valuation
  • Compliance with accounting standards

Example

A grocery store sells the oldest batch of milk first, ensuring products are fresh for customers.

Tags

#FIFO#Inventory Management#Materials#Stock Rotation

Related Terms

LIFO (Last-In, First-Out)
Inventory Turnover
Dead Stock