Ending Inventory At Cost is a measure of the value of a company’s goods that are available for sale at the end of an accounting period. These goods are valued at their cost, as opposed to their market value. This allows businesses to keep track of inventory levels and ensure that price fluctuations don’t affect their bottom line. It also helps them properly account for any losses or gains due to changing markets. Knowing your ending inventory at cost can help you make better business decisions and stay on top of industry trends.