存货计价方法的比较.doc

存货计价方法的比较

内 容 摘 要

　　存货是指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料或物料等。存货的计价方法，包括个别计价法、先进先出法、加权平均法、移动平均法、后进先出法（新准则已取消）。采用个别计价法，计算期末存货的成本比较合理、准确，但由于工作量繁重，适用范围很小，仅用于不能替代使用的存货等。其他四种方法，由于采用了存货成本流转的假设，会出现不同的发出、库存存货的价值，从而影响企业损益。而不少企业由于对这个问题认识不全面，理解不深刻，或受某一方面因素的影响，对企业存货计价方法做了不切合企业实际的选择，从而对企业的存货管理、财务状况和经营成造成不利影响。因此，选择合理的存货计价方法，可以减轻企业的所得税税负。所以我们需要将这些方法做一个具体的分析与比较。
　　
关键词：存货　　计价方法　　企业   影响

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 录

序言…………………………………………………………………… 4一、 选择存货计价方法的标准……………………………………… 4
（一）以历史成本为基础……………………………………………  4
（二）坚持客观性原则………………………………………………  4
（三）坚持谨慎性原则………………………………………………  4
 二、存货核算计价方法的分析……………………………………… 5
（一）按实际成本计价………………………………………………  5
  1.个别计价法………………………………………………………  5
  2.加权平均法………………………………………………………  5
  3.先进先出法………………………………………………………  5
  4.移动加权平均法…………………………………………………  6
（二）按计划成本计价………………………………………………  6
　　1.计划成本的制定…………………………………………………  6
　　2.存货成本差异的计算……………………………………………  6
（三）按商品进价或售价进行核算…………………………………  6
　(四)成本与市价孰低法……………………………………………   6
（五）估价法…………………………………………………………  7
  1.毛利率法…………………………………………………………  7
  2.零售价格法………………………………………………………  7 
（六）重置成本法与可实现净值法…………………………………  7
三、常用存货计价方法的综合分析…………………………………  7
（一）从存货的特点及管理求看……………………………………  7
（二）从纳税和现金流量角度看……………………………………  8
（三）从管理人员业绩评估角度看…………………………………  8
四、结论………………………………………………………………  9
参考文献……………………………………………………………… 10