摘要：存货——作为资产负债表中重极其重要的列式项目，在企业资产中出于举足轻重的地位，它与所有者权益等项目勾稽关系密切会对三大报表（资产负债表、利润表、所有者权益变动表）产生深远的影响。所以存货价值的列式对于企业生产经营管理十分关键。本文主要通过介绍企业会计准则中的五大存货计价方法（后进先出法现已被淘汰），研究四大主流存货计价方法的构成情况以及实例下的核算结果,以及计算得出的企业存货成本的差异。本文在具体实例的基础上运用不同的存货计价方式计算出存货成本数据，通过纵向、横向的比较从损益角度、纳税筹划角度、企业自身管理角度等方面来阐述不同的计价方法对企业产生的不同层次的影响。最后结合各种方式的特点以及多种因素，围绕企业在选择存货计价方法的问题上给与适当且可行的建议。79588

毕业论文关键字：存货计价方法；存货管理；存货成本

The Influence of Inventory Valuation Methods on the Enterprises

Abstract：With the continuous improvement of accounting standards and regulations in our country, the increasingly fierce competition among small and medium-sized enterprises in resource allocation, inventory - as the most important of the balance sheet items, in the enterprise assets out of the pivotal position, Owners and other interests of the project closely related, it can be said that the inventory of the column for the production and operation management is very critical。 Enterprise inventory pricing will have a profound impact on the three statements (balance sheet, income statement, owner's equity change table), which is mainly reflected in the enterprise's sales cost, profit, income tax and so on。 This paper mainly introduces the composition of the four major inventory valuation methods and the accounting results under the examples, as well as the calculated cost of the inventory of the enterprises, through the introduction of the five inventory valuation methods in the enterprise accounting standards (the first-in-first-out method has been eliminated) difference。 On the basis of concrete examples, this paper uses different stock pricing methods to calculate the inventory cost data。 Through the comparison of vertical and horizontal, this paper expounds the different pricing methods from the perspective of profit and loss, tax planning and so on。 The impact of different levels。 Finally, on the basis of taking into account the selection criteria of inventory valuation method, the author puts forward the appropriate and feasible suggestions on the issue of selecting the inventory pricing method。

Key words：the valuation method of inventory；the cost of inventory；the conservation of inventory

目录

一、引言 1

(一)研究目的和意义 1

1。选题背景 1

2。研究的目的与意义 1

(二)课题的研究现状和发展趋势 1

    1。关于 “后进先出法”的研究……………1

2。关于不同存货计价方法比较的研究……2

3。关于纳税筹划方面………2

(三)研究方法及措施 2

二、存货计价方法概述 3

(一)存货核算 3

(二)存货计价标准 3

(三)存货自身特征对计价方法的选择 3

三、现行存货计价方法及比较分析 5