发出存货计价方法的选择分析

Analysis of the Option of Delivered Inventory′s Valuation Method

存货对于工商业企业而言是一项非常重要的流动资产,其流转速度是影响企业期末各项财务指标的关键因素,因此企业存货计价方法的选择显得尤为重要。相对于其他资产而言,存货的计价方法有很多种,每种计价方法都有着各自的特点,并且对企业期末财务指标有着不同的影响,本文通过对存货主要计价方法的比对分析来总结归纳企业在选择存货计价方法时应该注意的问题,并提出相应对策。

Inventory is a very important current asset for industrial and commercial enterprise, its flowing rate is the key factor which influencing enterprise's various financial indicators at the end of term, therefore the choice of inventory valua?tion methods is particularly important for enterprises. Relative to other assets, there are many kinds of inventory valuation methods, each valuation method has its own characteristics, and has different influences on enterprises' final financial in?dicators. By comparative analysis of the main inventory valuation methods, the article summarizes the problems worth at?tentions of enterprises in their choosing inventory valuation methods, and puts forward the corresponding countermeasures.