论发现存货成本的不同方法对企业的影响-个人毕业论文.docVIP

摘 要 存货是企业一项很重要的资产，在企业的流动资产中所占的比重较大，而且处于不断购买、耗用和销售之中，因而存货数量及其价值的确认对企业的发展有非常重要的现实意义。面对众多的存货计价方法，企业应当从自身的业务内容考虑，合理选择存货的计价方法，这对企业的经营成果有着重要的影响，选择不同的存货发出计价方法将会导致不同的存货成本、企业利润和存货估价等，所以在选择存货计价方法时必须综合考虑，寻找一种适合企业自身存货特点的计价方法。然而，在现阶段的情况下很多企业对这个问题的认识还不全面，对存货计价方法做了不符合企业实际发展的选择，从而对企业的存货管理、财务状况和经营成果造成不利影响。鉴于不合理计价方法所带来的各种各种不利影响，这就要求企业重新考虑自己的存货计价方法，企业若要保持较高的盈利能力，应当十分重视存货计价方法。按照一定的计价方法来确定发出存货的成本，最终使发出存货的成本和期末存货的成本接近存货的采购成本，降低对利润的影响，只有这样企业才能正常运营，才能最终提高自身的经济效益。我国新会计准则出台后，企业能够选择不同的方法对存货进行计价。但是计价方法的不同将直接影响到企业的期末存货价值以及企业的销售成本，从而对企业的财务指标、财务比率、业绩评价、纳税情况、财务报表产生重大的影响。 关键词：存货, 计价方法,影响,改进 ABSTRACT： Inventory is the enterprise a very important asset, in the enterprise of liquidity represents a larger share of, and is constantly purchase, cost and sales in, so the quantity and value of confirmation to enterprises development is very important practical significance. Face numerous inventory valuation methods, the enterprise shall from its business content consideration, reasonable choice of inventory valuation methods, this to the operating results of an enterprise has an important influence on, the choice of a stock valuation methods will lead to different inventory cost, profit and inventory valuation, etc, when choosing so inventory valuation method should be comprehensive consideration, looking for a suitable for the enterprise itself of the characteristics of the inventory valuation methods However, in the current stage of the case many enterprise to the awareness of the problem is not comprehensive, to the enterprise inventory valuation methods do a do not fit enterprise actual development choice, and the enterprise of inventory management, the financial position and operating results of adverse effects. In view of not reasonable valuation method with all kinds of all kinds of adverse effects, which requires the enterprise to rethink their own inventory valuation methods, an enterprise to keep higher profit ability, should attach great importance to the inventory valuation methods. In view of