存货计价方法比较研究

The Comparative Study of Inventory Valuation Method

存货是企业流动资产的重要组成部分,但凡是企业,存货无处不在。要确认存货,企业必须能够对其成本进行可靠的计量,实行切实可行的存货计价方法,对有效降低经济运行成本,减小资金周转风险等方面具有重要意义。本文从多个角度对存货计价方法进行比较分析,并提出了一些可行性的建议和策略。

The inventory is an important part of enterprise current assets. The stock is pervasive for an enterprise. To ensure inventory, the enterprise must measure its cost reliably and use feasible inventory valuation method, which is significant for reducing the economic operating cost and mitigating the risk of cash flow. The paper contrasts and analyzes inventory valuation method from several aspects, finds that these methods have great differences, and puts forward some advice and strategies.