Ford 801 carburetor adjustmentMETHODS OF INVENTORY VALUATION Until a comparatively few years ago, most of us considered cost-or-market, whichever is the lower, coupled with first-in, first-out (or average cost per unit) as the usual method for inventory pricing. In using either of these methods, market e A paper for the Washington chapter of NACA. 4 * Homestretch frontier sofaInventory valuation, simply put, is the one way by which you can find out how much profit your retail business makes in a given time period. It is an important step in right inventory management and in ensuring that your records accurately reflect the state of your business. But, what is inventory valuation? what are the different inventory valuation methods?