摘要
依据FIFO作为核算存货成本是一个最合理的计价方法。但是目前很多企业因为主观和客观的原因无法做到这点。为了解决这个实际问题,研究了两种解决方案,分别给出了相关算法。同时对两种方案的操作性、可行性、适用范围等给出了相关比较。
It＇s reasonable to calculate inventory cost based on FIFO.However,a great number of enterprises fail to do so due to subjective and objective reasons.Two calculations are available in the article aiming at resolving this problem. Meanwhile,comparisons are made in the respect of operations,feasibility and scope of using.
出处
《计算机工程与应用》
CSCD
北大核心
2006年第34期199-200,204,共3页
Computer Engineering and Applications
