存貨計(jì)價(jià)方法的比較

內(nèi) 容 摘 要

　　存貨是指企業(yè)在日?；顒?dòng)中持有以備出售的產(chǎn)成品或商品、處在生產(chǎn)過(guò)程中的在產(chǎn)品、在生產(chǎn)過(guò)程或提供勞務(wù)過(guò)程中耗用的材料或物料等。存貨的計(jì)價(jià)方法，包括個(gè)別計(jì)價(jià)法、先進(jìn)先出法、加權(quán)平均法、移動(dòng)平均法、后進(jìn)先出法（新準(zhǔn)則已取消）。采用個(gè)別計(jì)價(jià)法，計(jì)算期末存貨的成本比較合理、準(zhǔn)確，但由于工作量繁重，適用范圍很小，僅用于不能替代使用的存貨等。其他四種方法，由于采用了存貨成本流轉(zhuǎn)的假設(shè)，會(huì)出現(xiàn)不同的發(fā)出、庫(kù)存存貨的價(jià)值，從而影響企業(yè)損益。而不少企業(yè)由于對(duì)這個(gè)問(wèn)題認(rèn)識(shí)不全面，理解不深刻，或受某一方面因素的影響，對(duì)企業(yè)存貨計(jì)價(jià)方法做了不切合企業(yè)實(shí)際的選擇，從而對(duì)企業(yè)的存貨管理、財(cái)務(wù)狀況和經(jīng)營(yíng)成造成不利影響。因此，選擇合理的存貨計(jì)價(jià)方法，可以減輕企業(yè)的所得稅稅負(fù)。所以我們需要將這些方法做一個(gè)具體的分析與比較。
　　
關(guān)鍵詞：存貨　　計(jì)價(jià)方法　　企業(yè)   影響

Comparison of inventory valuation method

Abstract

　　Inventory refers to the daily activities of holding companies to prepare for sale of finished products or commodities in the production process in the product, in the production process or providing labor or materials consumed in the course materials. Inventory valuation methods, including the individual valuation method, FIFO method, the weighted average method, moving average method, LIFO (New guidelines have been canceled). Individual valuation method used to calculate the cost of ending inventory is more reasonable and accurate, but because of the heavy workload, scope of application is very small, only for substitute for the use of inventory and so on. The other four methods, the use of inventory cost flow assumptions, there will be a different issue, inventory, inventory value, and thus affect the profit and loss. And many enterprises due to incomplete understanding of this issue, understanding and profoundly, or subject to certain factors of influence on the corporate inventory valuation methods do not in conformity with the actual choice of companies to the enterprise inventory management, financial condition and operating as adversely affected. Therefore, choosing a reasonable inventory valuation methods, you can reduce the corporate income tax burden. So we need to do one of these methods detailed analysis and comparison.

Key words：Inventory   Valuation methods  Company   Influence

目 錄

序言…………………………………………………………………… 4一、 選擇存貨計(jì)價(jià)方法的標(biāo)準(zhǔn)……………………………………… 4
（一）以歷史成本為基礎(chǔ)……………………………………………  4
（二）堅(jiān)持客觀性原則………………………………………………  4
（三）堅(jiān)持謹(jǐn)慎性原則………………………………………………  4
 二、存貨核算計(jì)價(jià)方法的分析……………………………………… 5
（一）按實(shí)際成本計(jì)價(jià)………………………………………………  5
  1.個(gè)別計(jì)價(jià)法………………………………………………………  5
  2.加權(quán)平均法………………………………………………………  5
  3.先進(jìn)先出法………………………………………………………  5
  4.移動(dòng)加權(quán)平均法…………………………………………………  6
（二）按計(jì)劃成本計(jì)價(jià)………………………………………………  6
　　1.計(jì)劃成本的制定…………………………………………………  6
　　2.存貨成本差異的計(jì)算……………………………………………  6
（三）按商品進(jìn)價(jià)或售價(jià)進(jìn)行核算…………………………………  6
　(四)成本與市價(jià)孰低法……………………………………………   6
（五）估價(jià)法…………………………………………………………  7
  1.毛利率法…………………………………………………………  7
  2.零售價(jià)格法………………………………………………………  7 
（六）重置成本法與可實(shí)現(xiàn)凈值法…………………………………  7
三、常用存貨計(jì)價(jià)方法的綜合分析…………………………………  7
（一）從存貨的特點(diǎn)及管理求看……………………………………  7
（二）從納稅和現(xiàn)金流量角度看……………………………………  8
（三）從管理人員業(yè)績(jī)?cè)u(píng)估角度看…………………………………  8
四、結(jié)論………………………………………………………………  9
參考文獻(xiàn)……………………………………………………………… 10