下载文档原格式
浅析存货计价方法在企业会计核算中的运用论文存货计价方法是企业会计核算中的重要内容之一、它是指企业在生产和销售过程中，对存货进行计价和评估的方法。
存货计价方法的选择对企业的成本核算、财务报表编制以及经营决策都有重要影响。
本文将从存货计价方法的选择、运用和影响等方面进行论述，以期对企业会计核算中的存货计价方法有更深入的认识。
首先，存货计价方法的选择是企业会计核算中的重要环节。
常见的存货计价方法包括先进先出法（FIFO）、后进先出法（LIFO）和加权平均法等。
不同的存货计价方法适用于不同的企业和行业，且各自具有优缺点。
因此，企业在选择存货计价方法时，需根据自身的特点和需求进行权衡。
例如，如果企业追求利润最大化，可以选择FIFO法；如果企业追求税务减免，可以选择LIFO法。
在选择存货计价方法时，企业还需要考虑日常经营活动的复杂性、存货周转率以及长期税务和法律规定等因素。
其次，存货计价方法在企业会计核算中的运用需要注意的问题。
首先是准确记录和评估存货的成本。
无论选择哪种存货计价方法，企业都需要准确地记录和评估存货的成本，以保证财务报表的真实性和可靠性。
其次是及时更新存货信息。
企业应该保持存货信息的及时更新，确保存货计价方法的运用能够及时反映存货的实际情况。
此外，企业还需要建立完善的成本核算体系，包括成本分配、成本归集、成本结转等环节，以便实现存货计价方法的运用。
最后，存货计价方法的选择和运用会对企业的成本核算、财务报表编制以及经营决策产生影响。
存货计价方法的选择直接影响到企业成本核算的准确性。
不同的存货计价方法会导致存货成本的不同计算结果，从而影响到企业的财务报表编制。
此外，存货计价方法的选择还会对经营决策产生影响。
不同的存货计价方法会导致不同的利润和税务负担，在经营决策中会产生不同的影响。
综上所述，存货计价方法在企业会计核算中具有重要的运用价值。
企业在选择存货计价方法时应根据自身的特点和需求进行权衡，确保存货成本的准确核算和评估。
存货计价方法比较研究一、选择存货计价方法的标准存货计价方法的不同是由于存货成本流转与实物流转不一致和同质的存货实际取得的成本不同而产生的。
存货流转包括实物流转和成本流转两方面：在通常情况下，外购或自制的存货与出售商品的成本流转是不一致的，因此产生了存货成本在库存与销售之间的分配问题。
为了恰当反映存货流转，在确定存贷计价的方法时，要坚持以下标准：（一）以历史成本为基础企业流动资产中的一个主要的组成部分是存货，存货是以历史成本入账的。
而事实上，存货极有可能以比该成本高许多的价格卖出去，所以通过销售存货所获得的现金数额往往比计算流动比率时所使用的数额要大。
同时随着时间的推移与通货膨胀的持续，存货的历史成本与重置成本必然会产生偏差。
（二）坚持客观性原则由于存货的实物管理一般是“先进先出”的，如采用后进先出法核算，其结果可能与实际情况不符。
采用先进先出法时，期末存货均按后期进价计算，比较接近编表日重置成本，使资产计价较为合理。
当采用后进先出法时，期本存货按较早期的单价计量，与编表日的重置成本差距较大，物价变动幅度越大，这种现象越明显。
在通货膨胀时期，后进先出法所产生的期末存货数偏低，使资产计价失去意义。
结果，财务分析也受到相当大的影响，营运成本、流动比率、投资报酬率偏低。
（三）坚持谨慎性原则保证企业所有者和潜在投资者作出决策时，尽可能规避风险，使风险收益最大化。
后进先出法在传统理论中被认为是“合理地计量销货成本，减少存货利润，从而公允地表示企业财务状次和经营成果”的较为科学有效的存货计价方法。
二、存货核算计价方法的分析概括的说，存货核算的计价方法包括六大类：按实际成本计价，按计划成本计价，按商品进价或售价进行核算，成本与市价孰低法，估价法，重置成本法与可实现净值法。
下面对这六大类中的前三类做详细的分析。
(一)按实际成本计价按实际成本计价进行存货核算时，存货收入与发出均按实际成本进行计价，存货的总帐和明细账均按实际成本设置与登记。
精品文档可下载编辑毕业论文〔设计〕题目存货计价方法的比拟商量系部会计系专业会计学班级 09级同学姓名蒋岚学号 090444035指导老师罗仁风存货计价方法的比价商量会计学专业同学蒋岚指导老师：罗仁风【摘要】存货是企业一项很重要的资产，在企业的流淌资产总额中所占的比重较大。
存货本钱的计算，对于产品本钱、企业利润及所得税等都有较大的影响，存货计价方法的转变对企业会计核算有着重要的影响。
因此，不管工业企业还是商业企业，存货都是流淌资产中一个格外重要的组成局部。
存货是指企业在生产经营过程中为了出售或耗用而储存的有形资产，包括原材料、在产品、库存商品、低值易耗品等。
现行存货发出的计价方法有实际本钱计价法和方案本钱计价法两大类，实际本钱计价法在实际运用中又有：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〔新会计准那么已取消〕。
本文通过对不同的存货计价方法对企业产生的影响进行比拟商量，探讨不同的存货计价方法对企业正常经营存在的利弊，最终为企业合理选择适合的存货计价方法供应有效的参考和意见。
【关键词】存货计价方法比拟商量会计影响名目绪论 (1)第一节存货计价方法的比拟商量问题的产生背景 (1)一、何为存货计价方法的比拟商量 (1)二、存货计价方法的比拟商量的产生背景 (1)第二节存货计价方法的比拟商量的意义 (1)第一章文献综述 (3)第一节国外文献综述 (3)第二节国内文献综述 (3)第三节结论 (3)第二章有关存货计价方法的比拟商量问题理论概述 (4)第一节存货计价方法的比拟商量问题的定义 (4)第二节存货计价方法的比拟商量的现状 (4)一、个别计价法。
(4)二、先进先出法。
(5)三、加权平均法。
(5)第三节存货计价方法的比拟商量存在的问题及原因 (6)第三章存货计价方法的比拟商量的案例分析 (7)第一节案例概况 (7)一、先进先出法下的分析 (7)二、一次加权平均法下的分析 (8)三、移动加权平均法下的分析 (8)第二节从案例对存货计价方法的比拟商量的认识 (9)一、销货本钱比拟 (9)二、期末存货本钱比拟 (9)三、案例分析 (9)第四章完善存货计价方法的比拟商量的对策及建议 (11)第一节完善存货计价方法的比拟商量问题的对策 (11)第二节存货计价方法的建议 (11)结论 (12)参考文献 (13)致谢............................................ 错误!未定义书签。
关于存货计价方法比较的探讨论文提纲：一、存货计价方法研究的意义二、存货计价方法比较研究的分类（一）实际成本计价法（二）计划成本计价法（三）重置成本法与可实现净值法三、例举不同存货计价方法案例比对四、浅析企业选择不同存货计价方法的影响分析（一）对税收方面的影响（二）从市场环境影响方面来看（三）对管理人员业绩的影响（四）对期末资产价值及经营成果的影响五、对于企业存货计价方法选择的建议关于存货计价方法比较的探究学号：1234001211257 姓名：马玉婷【内容提要】：存货是企业一项很重要的资产，在企业的流动总额中所占的比重较大。
存货成本的计算，对于产品成本、企业利润及所得税都有较大的影响。
存货计价方法的改变对于企业会计核算有着重要的影响。
常见的存货计价方法有：实际成本计价法、计划成本计价法、重置成本法与可实现净值法。
本文通过对不同存货计价方法对于企业产生的影响进行比较研究，探讨不同的存货计价方法对于企业正常经营存在的利弊，最终为企业合理选择合适的存货计价方法提供参考和意见。
【关键词】存货成本比较影响分析一、存货计价方法研究的意义存货是企业重要的流动资产，一般比重为50%。
它是指企业在生产经营过程中为销售或耗用而储备的各种资产，包括商品、产成品、半成品、在产品以及各种材料、燃料、包装物、低值易耗品等。
在企业经营过程中，总是在不断地购入、耗用或销售存货，原有的存货不断取得，随时间的推移，相同存货的价格或单位生产成本可能会有明显的差异，每个会计期要进行存货会计核算。
正确计算存货购入成本，反映和监督存货的收发、领退和保管情况，促进企业提高资金的使用效果。
企业的存货是不断流动的，在实际流转过程中，他的实物流转顺序和成本流转顺序是不一致的，只要按照不同的成本流转顺序确定已发出存货的成本和库存的成本即可。
这样，就出现了存货成本的流转假设，采用某种存货成本流转的假设，在期末存货与发出存货之间分配成本，就产生了不同的存货成本分配方法，即发出存货的计价方法。
存货计价方法的比较分析目录内容提要 (2)关键词 (2)一、现行存货计价方法的种类 (2)（一）个别计价法 (2)（二）先进先出法............................... 错误！未定义书签。
（三）平均成本法 (4)1．加权平均法 (4)2．移动加权平均法 (5)二、存货计价方法的比较及对会计信息的影响 (4)(一)存货计价方法的比较 (4)1．使用目的不同 (5)2．对存货资产账面价值的计量不同 (6)3．对损益的影响不同 (5)4．对当期应纳税额的影响不同 (7)5．适用条件不同 (7)（二）对会计信息产生的影响 (6)1．期末存货价值以及本其利润的影响 (6)2.对企业财务比率分析指标的影响 (8)三、存货计价方法的实证分析 (7)（一）企业存货计价方法包含的种类和对存货成本的影响 (9)（二）企业存货计价方法的比较、优缺点和适用范围 (9)参考文献： (9)致谢 (9)存货计价方法的比较分析【内容提要】：存货是企业一项很重要的资产，在企业资产总额中所占的比重较大。
存货成本的计算，对于产品成本、企业利润及所得税都有较大的影响，存货计价方法的改变对企业会计核算有着重要的影响。
无论工业企业还是商业企业，存货都是企业一项很重要的资产存货是指企业在生产经营过程中为了出售或耗用而储存的有形资产，包括原材料、在产品、库存商品、低值易耗品等。
现行存货发出的计价方法有实际成本计价法和计划成本计价法两大类，实际成本计价法在实际运用中又有先进先出法、加权平均法等方法。
本文从比较不同的存货计价方法的角度出发，探讨不同情况下不同的各种存货计价方法的利弊，并试图最终为企业合理选择适合的存货计价方法提供有效的意见。
【关键词】：存货计价方法；比较分析；会计影响；存货计价方法的比较分析存货是一项很重要的资产,在企业的流动资产中所占的比重较大,合理地选择发出存货的计价方法对企业的经营成果有着重要的影响。
存货计价方法的论文
以下是相关存货计价方法的论文示例：
1. "基于ABC成本法和FIFO法的存货计价方法比较与应用" - 该论文比较了基于活动成本法（ABC）和先进先出法（FIFO）两种存货计价方法的优缺点，并探讨了它们在实际应用中的适用性和效果。
2. "存货计价方法对企业盈利能力和财务报表的影响研究" - 该论文研究了不同存货计价方法对企业盈利能力和财务报表的影响，例如特定期间成本法（LIFO）、加权平均法和标准成本法等，以及它们可能引起的利润浮动和财务比率变化。
3. "存货计价方法在供应链管理中的应用研究" - 该论文探讨了存货计价方法在供应链管理中的应用，并根据不同的供应链模式和业务环境，提出了选择适当的存货计价方法的建议和实践指导。
4. "环境成本因素对存货计价方法选择的影响研究" - 该论文研究了环境成本因素对存货计价方法选择的影响，例如生态成本法和加权平均法等，以及可持续发展原则对存货计价方法的要求和影响。
5. "国际会计准则对存货计价方法的影响和应用" - 该论文分析了国际会计准则（IFRS）对存货计价方法的变革和应用，以及可能引起的财务报表和跨国企业比较的问题。
请注意，这些论文仅供参考，实际题目和内容将根据您的具体研究领域和目的进行调整和修改。
文献出处: Dagmar J, Elkader T. The Influence of Inventory Valuation Methods on the Enterprises [J]. Review of Income and Wealth, 2016, 6(2): 245-260.原文The Influence of Inventory Valuation Methods on the EnterprisesDagmar J, Elkader T.AbstractInventory is a very important asset of enterprises, the choice of inventory valuation method is an important content of accounting policy, and enterprises choose different inventory valuation methods will lead to different report profits and inventory valuation, and the tax burden of enterprises, corporate profits. But many enterprises understanding of this problem is not comprehensive, understanding is not deep, so as to cause adverse effect to the enterprise. Therefore, the study of enterprise inventory valuation method is of great significance.Key words: Inventory valuation method; Accounting1 IntroductionWhether the value of inventory to the enterprise final has important and directly influence the truth of value. Therefore, for the computation of the ending inventory value to the enterprise accounting is of great importance to the enterprise. But at present, a calculation method has a lot of inventory, the choice of different inventory valuation methods have a direct impact on enterprise accounting and financial conditions, in the different valuation methods will lead to different inventory valuation and corporate reporting profits, and in turn affect the enterprise's tax burden, operating performance, cash flow and a series of aspects. Therefore, choosing the appropriate inventory valuation method but also an important content of the accounting policy’s Therefore, whether from theory or from practice level, any enterprise should be combined with its own actual situation, and within the scope of the law to allow the most beneficial to enterprise management and inventory valuation methods for accounting.2 The comparison of inventory valuation methodOn the same economic business matters or using different accounting methodwill produce different accounting information processing. Enterprise inventory valuation methods choice there late first-in, first-out method, a weighted average method, moving average method and specific identification method.2.1First-in, first-out methodFirst-in, first-out method of the premise is to buy stocks start first, and based on the assumption that the issue and the balance of inventory valuation. Using the first-in, first-out method, the cost of inventory is set at the most recent purchase, cost of ending inventory is close to the current market value, its advantage is that companies cannot choose to adjust the current profits and inventory valuation faults is more complicated, especially the enterprises in and out of the amount of frequent. And under the condition of commodity prices continue to rise, the use of this method to minimize the cost of inventory issued, so that the paper profits inflated, lead to excessive capital allocation, adverse to the long-term management. So for business activities are greatly influenced by stock form or stock enterprise easy to rot, generally using the first-in, first-out method and this method in the physical inventory system and to calculate the cost of inventory from under the perpetual inventory system.2.2 The weighted average methodWeighted average method, also known as a weighted average of the month, as initial inventory quantity and purchase this month inventory quantity weight to determine the current inventory cost and the ending inventory cost’s This method is calculated only at the end of the month, more convenient. But only in the final determining inventory costs, from paper to provide inventory balance at any time, is not conducive to strengthening the day-to-day management of inventory. This method is only available under the physical inventory system.2.3 Moving average methodMoving average method refers to the book balance batch purchase quantity and amount of weight, scroll to calculate the weighted average unit price, and used to determine the inventory cost and the ending inventory cost. Moving weighted average method to make the managers understand the status of balance inventory in time, andbefore each purchase inventory cost per unit and buy stock inventory cost per unit for the influence of the inventory cost, respectively, and the purchase quantity and purchase before how much is proportional to the number of inventory, and cost objective are to be believed, but with the market price is still a certain gap, and to calculate the cost of mobile unit average frequently, make the inventory accounting is quite complicated. For the performance of the same stored in the same place a large number of inventory, generally USES the weighted average method or moving weighted average method. Moving weighted average method can only be used for the perpetual inventory system; can not be used in the physical inventory system. Using the weighted average method and moving weighted average method makes the current cost of goods sold between early purchase cost and the current purchase cost, the two methods to calculate the cost of sales is not easy to be manipulated. But mining using these two methods can make the sales profit of the current period is greater than the current ratio of the actual purchase cost get sales profits, and the computation more troublesome.2.4 The specific identification methodSpecific identification method is also called the partial actual method, individual recognition method and specific identification method. This approach is to assume that the cost of the inventory flow is consistent with the real flow, according to various inventory, one by one to identify the batch of inventory and ending inventory is belong to purchase batch of don't or production batch, respectively, according to its purchase or when production as determined the unit cost for each batch of calculation method of inventory and ending inventory cost. Using the method of calculation of the cost of inventory and ending inventory costs more reasonable and accurate, but this method is the premise of need to send out inventory and inventory stock batch concrete determination, to identify its income batch, practice of heavy workload, it would be difficult. And in this way can easily be used as a means of regulating profits. Because if the business is not good, it is estimated that profit is not high, managers can sell high low cost of goods, in order to improve the profits, or in the opposite way lower profits. Enterprise in general are not interchangeable use inventory, or for aspecific project specially bought, or made and kept in stock, and buy less batches, easy to recognize, high value per unit of precious materials, generally using the specific identification method. And this kind of method in the perpetual inventory system and physical inventory system can be used.3 Inventory valuation methods influence on enterprisesChoose a different inventory valuation methods will bring different influence to enterprises, mainly from the enterprise inventory management and below on corporate profits and taxes and so on to analyze.3.1 The influence of different inventory valuation methods to the enterprise inventory managementFirst-in, first-out method is based on first purchase inventory, first sent out assumption in order to calculate the cost of inventory and ending inventory. Under the condition of the assumption that you don't need to partial recognition of inventory, thus greatly reducing the workload of partial of inventory. I Ii And this assumption is in line with the conventional physical flow process, easy to understand and accept, also can save the start clearing out of stock at any time and balance the advantages of the inventory quantity and amount, also relatively simple calculation. The comprehensive factors, first-in, first-out method is more conform to the requirements of the enterprise management an inventory valuation method. But if the enterprise inventory in and out too frequently, this method on the operation is more troublesome.The weighted average method is at the end of the month to calculate the stock price and send the cost of inventory and ending inventory. On the operating procedures greatly reduce the workload of cost accounting, also relatively simple calculation, reduce the management cost. But because only in the final settlement of inventory costs, which in the case of enterprise inventory (including quantity, amount, etc.) don't know, easily resulting in the loss of inventory or abnormal losses. Therefore, the inventory valuation method for inventory management point of view is not in conformity with the requirements.Moving average method is to point to after each receiving, immediately calculate the average cost of the new unit method. This method can keep track of inventory costand the balance in stock cost, so as to achieve physical inventory flow and inventory cost record books of consistency, as required for the management and inventory information. But the average cost is calculated frequently unit, calculating workload is bigger.Specific identification method is based on the cost of inventory purchased, is to make the inventory one by one batch, so as to further determine the value and cost. Its advantage is that can hold stock in and out, the balance of first-hand information, the control number, amount of inventory and enterprise cost management is favorable. But as a result of inventory in and out of the batch, the price will be determined one by one, for there are a lot of inventory of the enterprise is not possible, and partial recognition of the workload is quite large, enterprise must invest a lot of manpower material resources in this aspect, increase the cost of enterprise management. This is also the main reason for the specific identification method failed to be widely used, of course, for less in batches, easy to recognize, high value per unit of inventory or more applicable, also has certain necessity.3.2 Inventory valuation methods influence on corporate profitsDifferent inventory valuation methods will cause the current inventory cost accounting is different, thus affecting the current determination of the amount of profit. Inventory valuation methods due to price changes. If the stock purchase price fixed, different inventory valuation methods will no longer necessary. So the evaluation of inventory valuation methods will also change in prices as the background. Due to the specific identification method is mainly used in recognizable batches of special goods in stock, do not have the universality of larger, and for inventory valuation is the most accurate, impact on the cost of inventory can be neglected. On the premise of price changes and below demonstrates the influence of the three methods of inventory valuation.3.3 Inventory valuation methods influence on enterprise income taxInventory cost is granted deducted before duty of enterprise income tax is an important cost, and the inventory is sent to choose different methods directly affect the industry of the current and future a period of time the distribution of the inventorycost, thus influence enterprise and different period of enterprise income tax amount of taxable income of enterprise income tax. Under the condition of change in prices, choose reasonable inventory valuation methods, can reasonable tax avoidance, alleviate the payable income tax. When prices raise, the weighted average of the calculated that the ending inventory value is low, the corresponding cost of sales is higher, the current profit is undervalued, and the taxable amount will be less. The first-in, first-out method because of the current can be spread into the inventory cost is less, so the paper profit is higher, more should pay income tax. Weighted average method and moving weighted average method is the same as in the direction of the impact on the cost, profit, just because the distribution of the purchase and sales price difference amplitude and time factors, cause its and moving weighted average method has a certain difference. In actual work, if the enterprise is in the midst of the income tax exemption period, the more the profits, the more you will get the allowance, so that enterprises can calculate the cost of inventory by selecting the fife, to reduce the current stall into the inventory cost, expand the profit of the current period. On the other hand, tax less inventory valuation methods should be adopted to determine the inventory cost.3.4 Inventory valuation methods influence on management performanceSome kind of inventory valuation method is appropriate or not, also with the enterprise management personnel performance evaluation method is associated with reward mechanism. Many companies according to the level of profit to evaluate performance of enterprise management personnel, and reward management according to the evaluation results. At this time, managers are using the first-in, first-out method, because, this will overestimate the profit level of tenure, and thus more immediate interests.4 The inventory valuation methods choice should consider these factorsEnterprise inventory valuation method of choice for enterprises to the current profit and tax and has great influence on many aspects, such as performance evaluation, the enterprise must choose according to their own conditions and the characteristics of inventory considered inventory valuation method.The choice of inventory valuation method should not be blind, should fully consider the characteristic of industry inventory. In the pulp and paper industry, for example, stocks have the following characteristics: first, the storage time should not be too long. Because commodity wood pulp paper and finished product storage time is too long will that affect the whiteness of paper yellowing, whiteness, inevitably lead to a drop in price, even can make the products be affected with damp be affected with damp and mildew, direct product scrap. Second, the price fluctuation changed. Papermaking industry strong reliance on wood, a lot of wood pulp to import from abroad, wood pulp price volatility has been relatively large. So inventory valuation method in papermaking industry should choose first-in, first-out method according to its characteristic, do have the following reasons: one is the first-in, first-out method than the weighted average method and moving weighted average method on accounting information quality, especially on the authenticity and timeliness can timely and accurately reflect objectively the papermaking enterprises, the value of the inventory as mentioned above, the papermaking industry in stock price volatility is larger, using this method can make the inventory value is close to the tendency of changes in prices, also can make the book value of the enterprise balance sheet inventory to have consistent with the market price, the stock price volatility's influence on the enterprise benefit maximize reflected in the current profits and losses, the paper industry is minimized in the calculation of inventory, virtual surplus real or solid profit empty deficient phenomenon;2 it is because of the characteristic of the pulp and paper industry inventory is should not be stored for a long time, the papermaking enterprises on the use of raw materials are first purchased first use, the product is first warehousing, first sales. So, the choice of the first-in, first-out method accord with the characteristics of the pulp and paper industry internal inventory management and the objective requirement of the accounting system. In addition, considering from the accounting information authenticity of course choice for individual identification method; Starting from the operating procedures simple weighted average method should be chosen.译文存货计价方法对企业的影响Dagmar J, Elkader T.摘要存货是企业的一项很重要的资产，存货计价方法的选择是企业会计政策的一项重要内容，选择不同的存货计价方法将会导致不同的报告利润和存货估价，并对企业的税收负担、企业利润产生影响。
浅谈存货计价方法论文
存货计价方法是指在企业会计中，对存货价值的计算和计价方法的选择。
存货计价方法的选择对企业的成本和利润有直接影响，因此在会计理论和实践中一直是一个重要的研究领域。
本篇论文将以浅谈存货计价方法为主题，对存货计价方法的基本概念和分类进行简要介绍，并分析各种存货计价方法的优缺点。
论文将通过对存货计价方法的研究和比较，总结出适合不同企业的存货计价方法选择的原则和方法。
论文最后将以实际企业案例作为例证，验证所得结论的可行性和实际应用的效果。
论文的研究方法主要包括文献研究和实证研究。
文献研究将对已有的理论和实践文献进行梳理和分析，以了解存货计价方法的发展历程和研究成果。
实证研究将通过对实际企业的数据分析和比较，探究不同存货计价方法在实际应用中的效果和影响。
论文的结构主要分为五个部分：引言、存货计价方法的基本概念和分类、各种存货计价方法的优缺点分析、适合不同企业的存货计价方法选择原则和方法、实际企业案例分析和结论。
通过这篇论文的研究，可以更好地了解存货计价方法的基本理论和实践，为企业在存货计价方法的选择和应用上提供一定的指导和参考。
论文的研究结果对于提
高企业的成本控制和盈利能力具有一定的重要性和实用性。
企业会计核算中的存货估价方法比较研究存货是企业重要的经济资源，也是会计核算中的重要部分。
然而，在企业会计核算中，存货估价方法的选择是一个关键性的决策，直接影响到企业利润、资产负债表以及税务申报。
本文将比较研究几种常见的存货估价方法，包括先进先出法、后进先出法、加权平均法以及特殊存货的估价方法。
首先，先进先出法（FIFO）是最常见的存货估价方法之一。
这种方法假设最早进入库存的存货最早被销售出去，所以存货的成本是最后进货的成本。
先进先出法能够在通货膨胀情况下反映存货的实际成本，但也存在一些问题。
例如，在通货紧缩的情况下，先进先出法可能导致存货成本被高估，从而影响到成本和利润的准确性。
其次，后进先出法（LIFO）是另一种常见的存货估价方法。
后进先出法假设最后进入库存的存货最早被销售出去，所以存货的成本是最早进货的成本。
后进先出法在通货膨胀情况下效果较好，因为较高成本的存货会被较早地销售出去，从而减少税务负担。
然而，在通货紧缩的情况下，后进先出法可能导致存货成本被低估，从而影响到成本和利润的准确性。
加权平均法是一种较为简单且常用的存货估价方法。
这种方法将期初存货的成本和期间进货的成本加权平均，得出存货的平均成本。
加权平均法能够在不同进价的情况下反映存货的平均成本，避免了先进先出法和后进先出法的问题。
然而，加权平均法无法准确反映最新进价的影响，尤其在通胀或通缩的情况下可能导致存货成本与实际情况不符。
除了上述常见的存货估价方法，还有一些特殊存货的估价方法，如市场实值法、净实值法和替代价值法。
市场实值法将存货估价为其当时市场价格，能够反映最真实的存货价值，但对于特殊存货可能较难确定市场价格；净实值法是将存货估价为其销售价格减去销售费用和预期利润，适用于易于预测销售价格和费用的存货；替代价值法是将存货估价为其替代品的购买价格，适用于可替代性较强的存货。
这些特殊存货的估价方法可以根据实际情况选择使用。
综上所述，企业在会计核算中应选择合适的存货估价方法来反映存货的成本和价值。
存货计价方法比较研究一、选择存货计价方法的标准存货计价方法的不同是由于存货成本流转与实物流转不一致和同质的存货实际取得的成本不同而产生的。
存货流转包括实物流转和成本流转两方面：在通常情况下，外购或自制的存货与出售商品的成本流转是不一致的，因此产生了存货成本在库存与销售之间的分配问题。
为了恰当反映存货流转，在确定存贷计价的方法时，要坚持以下标准：（一）以历史成本为基础企业流动资产中的一个主要的组成部分是存货，存货是以历史成本入账的。
而事实上，存货极有可能以比该成本高许多的价格卖出去，所以通过销售存货所获得的现金数额往往比计算流动比率时所使用的数额要大。
同时随着时间的推移与通货膨胀的持续，存货的历史成本与重置成本必然会产生偏差。
（二）坚持客观性原则由于存货的实物管理一般是“先进先出”的，如采用后进先出法核算，其结果可能与实际情况不符。
采用先进先出法时，期末存货均按后期进价计算，比较接近编表日重置成本，使资产计价较为合理。
当采用后进先出法时，期本存货按较早期的单价计量，与编表日的重置成本差距较大，物价变动幅度越大，这种现象越明显。
在通货膨胀时期，后进先出法所产生的期末存货数偏低，使资产计价失去意义。
结果，财务分析也受到相当大的影响，营运成本、流动比率、投资报酬率偏低。
（三）坚持谨慎性原则保证企业所有者和潜在投资者作出决策时，尽可能规避风险，使风险收益最大化。
后进先出法在传统理论中被认为是“合理地计量销货成本，减少存货利润，从而公允地表示企业财务状次和经营成果”的较为科学有效的存货计价方法。
二、存货核算计价方法的分析概括的说，存货核算的计价方法包括六大类：按实际成本计价，按计划成本计价，按商品进价或售价进行核算，成本与市价孰低法，估价法，重置成本法与可实现净值法。
下面对这六大类中的前三类做详细的分析。
(一)按实际成本计价按实际成本计价进行存货核算时，存货收入与发出均按实际成本进行计价，存货的总帐和明细账均按实际成本设置与登记。
按实际成本计价发出存货实际成本的计算方法：1．个别计价法个别计价法，又称分批实际法，个别认定法，具体辨认法。
这种方法是假设存货的成本流转与实物流转相一致，按照各种存货，逐一辨认分批发出存货和期末存货所属的购进批别或生产批别，分别按其购入或生产时所确定的单位成本作为计算各批发出存货和期末存货成本的方法。
企业中一般不能互换使用的存货、或为特定的项目专门购入、或制造并单独存放的存货，以及购入批次少、容易识别、单位价值较高的贵重物资，一般采用个别计价法。
并且这种方法在实地盘存制和永续盘存制下均可使用。
2. 加权平均法加权平均法也称月末一次加权平均法，指以期初存货数量和本月购进存货数量作为权数去除本月全部收货成本加上月初存货成本，计算出存货的加权平均单位成本，来确定本期存货发出成本和期末存货成本。
这种方法只需在月末计算一次，比较方便。
但只能在期末确定存货成本，无法随时从账面上提供存货的结存金额，不利于加强存货的日常管理。
同时无论在上涨还是下跌情况下，计算出的存货成本与现行成本都有一定的差距，并且这种方法在实地盘存制下才可用。
3. 先进先出法先进先出法是以先购入的存货先发出这样一种存货实物流转假设为前提，对发出存货进行计价的一种方法。
采用这种方法，先购入的存货成本在后购入的存货成本之前转出，据此确定发出存货和期末存货的成本。
采用这种方法的具体做法是：先按存货的期初余额的单价计算发出的存货的成本，领发完毕后，再按第一批入库的存货的单价计算，依此从前向后类推，计算发出存货和结存货的成本.4. 移动加权平均法移动加权平均法是指以每次进货的成本加上原有库存存货的成本，除以每次进货数量加上原有库存存货的数量，据以计算加权平均单位成本，作为下次进货前计算各次发出存货成本依据的一种方法。
(二)按计划成本计价存货核算按计划成本计价时，存货的总帐和明细帐均按计划成本进行登记，实际成本与计划成本的差异，则作为存货的成本差异另行组织核算，并要将发出存货的计划成本调整为实际成本，将期末存货的计划成本调整为实际成本后在资产负债表上列示。
采用计划成本核算方法的，一般适用于存货品种繁多、收发频繁的企业。
如大中型企业中的各种原材料、低值易耗品等。
自制半成品、产成品品种繁多的，或者在管理上需要分别核算其计划成本和成本差异的，也可采用计划成本核算。
按计划成本法计价分为两部分实施：1. 计划成本的制定按计划成本进行存货核算，正确地制定各类存货的计划成本是进行存货核算的前提，存货计划成本的制定，应根据存货实际成本的组成内容，考虑供货单位，运输方式和其他方面的因素予以制定，力求与实际成本尽可能相接近，而且应保持相对的稳定，除有特殊情况应随时调整外，在年度内一般不做变动。
2. 存货成本差异的计算存货成本的差异是指实际成本与计划成本相比较的差额，一般分为超支差异与节约差异两种情况。
超支差异是实际成本大于计划成本的差额，或称不利差异，节约差异是实际成本少于计划成本的差额，或称有利差异。
在实际工作中，应先计算出存货成本差异率，然后计算出发出存货应负担的成本差异，并将发出存货的计划成本调整为实际成本。
（三）按商品进价或售价进行核算1. 经营商品批发的商品流通企业可按进价进行核算，购入的商品按商品的进货原价作为库存商品的实际成本，销售商品的实际成本可按先进先出法，加权平均法，后进先出法，个别计价法，毛利率法等方法进行计算，但一经先用其中一种方法后，则不得随意变动。
2. 经营商品零售的商品流通企业，一般采用售价进行核算，购入的商品按商品的售价增加库存商品，商品售价与进价的差额作为商品进销差价进行核算。
销售商品的实际成本平时可按商品的售价进行结转，月末时应按商品的存销比例分配商品成本的差异，将本月销售商品的售价调整为实际成本。
三、常用存货计价方法的综合分析（一）从存货的特点及管理要求角度看存货计价方法的选择不应该是盲目的，应充分考虑行业存货的特点。
例如，在造纸行业中，存货有以下特点：第一，存放时间不宜过长。
因为商品木浆和成品纸存放时间过长则会泛黄以致影响纸的白度，白度下降，必然导致产品售价的降低，甚至会使产品受潮而引起霉变，直接造成产品的报废。
第二，价格变化波动大。
造纸行业对木材的依赖性强，而我国森林资源又十分匮乏，大量的木浆要从国外进口，木浆的价格波动一直比较大。
（二）从纳税和现金流量角度看用企业存货进行纳税筹划，需考虑企业所处的税制环境及物价波动等因素的影响，采用不同的存货计价方法达到企业最佳纳税的目的，提高企业经济效益。
《企业会计准则》规定，纳税人的各项存货发出时，企业可以根据实际情况，选择使用个别计价法、先进先出法、加权平均法等方法确定其实际成本。
以上规定，为企业存货计价方法的选择提供了空间，也为企业税收筹划、减轻税负，实现利润最大化提供了依据，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（三）从管理人员业绩评估角度看某种存货计价方法的合适与否，还与企业管理人员业绩评价方法与奖励机制有关。
不少企业按利润水平的高低来评价企业管理人员的业绩，并根据评价结果来奖励管理人员。
此时，管理人员往往乐于采用先进先出法，因为，这样做会高估任职期间的利润水平，从而多得眼前利益。
四、结论需要指出的是，存货计价方法的选择，应符合税法的规定。
《企业所得税暂行条例实施细则》规定，纳税人各项存货的发生和领用，其实际成本价的计算方法，可以在先进先出法、加权平均法、移动平均法等方法中任选一种。
计价方法一经选用，不得随意改变，确实需要改变计价方法的，应当在下一年度开始前报主管税务机关备案。
因此，企业应在每年度末搜集有关信息，力求准确判断材料价格走势，结合自身情况，选择合理的存货计价方法。
Inventory valuation methods researchA, choose the standard of inventory valuation methods Inventory valuation method is different because inventory costs circulation with the material flow and with the homogenous inventory of different actually has cost the. Inventory flow including material flow and circulation of cost two aspects: normally, outsourcing or homemade inventory and sale of goodscirculation of cost is not consistent, resulting in a inventory costs in inventory and sale of between allocation problem. In order to properly reflect inventory circulation, in the determination of the deposit and loan pricing method, want to adhere to the following standards:(a) the historical cost as the foundationEnterprise liquid assets of one of the main component is in stock, inventory on historical cost of entry. And, in fact, inventory is likely to the high cost of than many price sell go out, so through the sales for cash amount inventory than flow ratios calculated to use when amount. At the same time as the elapse of time and inflation continuing, inventory of historical cost and replacement cost will produce deviation.(b) insist on the principles of objectivityBecause of the physical inventory management is generally fifo, if use lifo accounting, the result may be with reality. The fifo, ending inventory according to purchase price calculation are late, close to make up table, replacement cost, make the asset valuation is more reasonable. When the lifo, period in stock according to earlier unit price, and make up the table, replacement cost difference, the greater the price variations, this kind of phenomenon is obvious. In inflation period, lifo produced by the ending inventory low number, make the asset valuation lose its significance. The results, financial analysis also is quite big effect, the operating cost, the current ratio, low investment return rate.(c) to stick to the principle of cautionEnsure that business owners and the potential investors to make decisions, as far as possible, avoid risk, the risk to maximize returns. Lifo in traditional theory is considered \"reasonable measuring sales cost and reduce the inventory profits, thus fair to say enterprise financial shape times and operating results\" more scientific and effective inventory valuation methods.B, the analysis of the valuation methods of inventoriesIn summary, the inventory accounting valuation methods including six big kinds: according to the actual cost, is planned cost, pressing merchandise purchase price or price for accounting, cost and market value of gething lower, appraisal method, replacement cost method and can realize net value method. To the six kinds of the first three categories for detailed analysis.(a) according to the actual costAccording to the actual cost inventories, inventory income and issued according to the actual cost are priced, inventory of general ledger and detail zhang according to the actual costs are in the establishment and registration. According to the actual cost of inventory actual cost a calculation method:1. The specific identification methodSpecific identification method, also called partial actual law, individual determination method, and the specific identification method. This method is to assume that the cost of inventory and physical circulation flow is consistent, according to various inventory, one by one to identify a stock and ending inventory partial subordinate to the purchase of production of don't ordon't, separately according to the purchase or when productionas determined as the unit cost calculation of a batch of inventory and final cost inventory method. Enterprise in general are not interchangeable use inventory, or for a specific project specialized manufacturing and a separate purchase, or deposited in stock, and buying batches, easy to recognize, less unit value of higher precious materials, generally USES the specific identification method. And this method in the field of inventory and the perpetual inventory system of all can use.2. Of the weighted average methodThe weighted average method also late says a weighted average method, refers to the early this month to the quantity of the stock and purchase inventory quantity for removing all receiving cost weight this month early and inventory costs, calculates the weighted average unit cost of inventory, to make sure this issue out the ending inventory costs and inventory costs. This method in calculating a month only, more convenient. But only in the final sure inventory cost, not at any time in the accounts provide the amount of inventory stock, go against the daily management of strengthening the inventory. At the same time no matter in the up or down, calculated with the current cost inventory cost has certain gap, and this method in the field of inventory to be available.3. FifoFifo is bought stock issued first before such a material flow hypothesis of the inventory premise, out of stock on a method of valuation. Using this method, the inventory costs in the first purchased at the cost inventory turn out before, according to a final stock inventory and determine the cost. The use of thismethod is the specific method: according to the beginning of the first stock price from the balance calculated the cost of inventory, brought the hair, then click on the first of the Treasury stock price calculated according to this former backward analogy, a calculation inventory and cost of inventory \".4. Mobile weighted average methodMobile weighted average method refers to the cost of every stock with the original cost of inventory stock, divided by the number of original inventory restocking every time and the number of inventory, consist of the weighted average unit cost calculation, as the next purchase the said before a calculated based on the inventory costs a method.(b) as planned costInventories as planned cost, inventory of general ledger and detail debt are scheduled to register the cost, the actual cost and plan cost differences, then the cost difference as inventories shall be separately organization accounting, and will be sent to the inventory cost for actual cost plan adjustment, the ending inventory cost of the plan will be adjusted for real cost in the balance sheet lists. The plan of the cost accounting method, generally applied in inventory variety, sending and receiving frequent enterprise. Such as large and medium-sized enterprises in the various raw materials, low-valued consumables, etc. Homemade semi-finished products, products of kinds of, or in the management of its plan to separate accounting cost and cost difference, also can use plan cost accounting. As planned cost method valuation implementation was divided into two parts:1. The plan for the costCost as planned inventories, right out of the planned cost inventory is the premise of inventories, inventory cost plan formulated, should be based on the actual cost of inventory of content, consider the supply unit, transportation and other factors to make, and strive to and actual cost is close as far as possible, and should maintain relative stability, except under special circumstances should adjust the outside, in the year in general don't do change.2. The inventory cost difference calculationInventory cost differences is refers to the actual cost compared with the cost of the difference between the plans are generally divided into overruns differences and save the differences between two kinds of cases. The actual cost overruns difference is greater than the balance of cost plan, or call adverse differences, save the difference is less than the actual cost of the difference between the cost plan, or say favorable differences. In practical work, should first calculated the cost inventory difference rate, then calculate the inventory on should be borne by the cost difference, and will send the inventory adjustment for actual cost plan cost.(c) pressing merchandise purchase price or selling price for accounting1. The management of commodity wholesale enterprise of flow of goods can be according to purchase price for accounting, the goods purchased by the original purchase goods as the actual cost of inventory goods, the real cost of the sale of goods may according to the fifo, weighted average method, lifo, specificidentification method, calculation method, the gross margin, but once use first one way, they may not arbitrarily change.2. The retail business enterprise of flow of goods, generally USES the price for accounting, the goods purchased by commodity price increase inventory goods, commodity price and the difference between the purchase price as goods into the sales price difference in accounting. The actual cost of selling goods at ordinary times the price of goods can be carried on, should press when the end products with pin proportion to the cost of a product difference, the price of goods sales this month will be adjusted for actual cost.C, common stock valuation methods, the comprehensive analysis(a) from the inventory management requirements and the characteristics of the perspectiveInventory valuation methods choice should not be blind, should give full consideration to the characteristics of the industry in stock. For example, in the paper industry, the stock has the following characteristics: first, the storage time shoulds not be too long. Because commodity wood pulp and paper products long time storage will yellow paper white degree of influence that, white descend, is bound to lead to lower the price of product, can make even products and cause mildew damp, directly cause the abandonment of products. Second, price changes dramatically. Paper industry of wood the dependence of the strong, and the forest resources in our country and very scarce, a lot of wood pulp to imported from abroad, price fluctuation in the wood pulp is always great.(b) from the perspective of tax and cash flowTax planning with enterprise inventory should be taken into consideration in the tax system enterprise environment and the influence of such factors as price fluctuation, using different inventory valuation methods to achieve the purpose of the enterprise best tax, to improve the enterprise economic benefits. The accounting standards for enterprises \"regulation, the taxpayer a stock, the enterprise may, according to actual situation, choose to use specific identification method, fifo, weighted average method, the method to determine the actual cost. The above provisions, for enterprise inventory valuation methods the selection of space, also for enterprise tax planning, reduce the burden, realize the profit maximization provides the basis, so, choose reasonable inventory valuation methods, can reduce the enterprise income tax burden(c) from management personnel performance evaluation perspectiveSome inventory valuation methods appropriate or not, still and enterprise management personnel performance evaluation method and incentive mechanism about. Many enterprises according to profit level to evaluate the performance of the enterprise management personnel, and according to the evaluation results to reward management personnel. At this time, managers are likely to the fifo, because this would overestimate during the term of office of the profit level, thus more immediate interests.D, the conclusionNeed to point out is, inventory valuation method choice, should conform to the provisions of the tax law. The enterprise income tax tentative regulations of rules governing the implementation of the regulations, the taxpayer the occurrence and inventory recipients, the calculation method of the actual cost price, can be in fifo, weighted average method, moving average method, the method have either. Valuation method is choose, do not get optional change, does need to change the valuation methods shall, before the start of the next year is competent tax authorities for the record. Therefore, the enterprise should be at the end of the annual such information, and strive to accurate judgement of the material price movements, in light of its own, choose reasonable inventory valuation methods.11。
