存货管理问题及对策(7)

2 issue of the impact of inventory valuation on the business valuation of inventories for the company, in essence, is the solution

Must inventory and procurement costs in cost of sales in ending inventory cost allocation, method of valuation of inventories as a variety of options, so a different method of valuation will be on

Enterprises have different effects, the following about the most common business valuation methods on several stock enterprises: 2.1 FIFO

FIFO method assumes that the first purchaser of the stock is issued first, and use it as the order of calculating the daily cost of sales method. This approach to the business impact of information costs is carried forward in time, be granted approval clear statement, and keep abreast of changes in inventory, its disadvantage is that each batch of stock valuation must distinguish between quantity purchased and the unit price, which send and receive in stock work frequently, often changes in unit price calculated under the larger workload. And its impact on corporate financial performance are: First, as the inventory purchased before the first issue, issued after the purchase of inventory, which in a more stable prices under the premise of the calculated cost of sales closer to the reality on the cost, consistent with price trends, and therefore actual cost of typical use; but the premise of soaring prices, the result is quite different, due to price

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increases, advanced inventory of its relatively low cost, then Purchase of inventory cost is rather high. However, the carry-over cost of sales in accordance with the principle of FIFO, while the lower initial purchase price of the carry-over, which makes the recent clearing out the low cost of sales, and inventory costs are high end. Revenue and cost of sales but do not meet the matching principle, this calculated total profit on the high side, the formation of inflated revenue, profit in real terms for the stock. Meanwhile, this current year income tax is calculated on the basis of profits, sales costs are the direct calculation of income tax deduction item. Therefore, in a certain period of using FIFO method of accounting, inflated profits because it will enable businesses to increase cash outflows lead to business. Second, using FIFO method, in case of rising prices in general, makes companies overestimate the value of ending inventory, sharp fluctuations in the market economy, if the experience of structural or general economic crisis, some made of solid raw material prices decline overestimate the stock would be difficult to achieve, so that enterprises can not fall into

Addicted predicament, which is obviously contrary to the principles of prudent business standards. 2.2 LIFO

method in the calculation of timing on the contrary, precisely the same FIFO, LIFO assumes that the last purchase in the first issue, and this order to calculate the daily cost of sales method. In this

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way the impact on the business exactly the same in the FIFO accounting method, the financial impact on businesses is just the opposite with the FIFO method. First, since LIFO issue, first issued after the purchase of calculated business inventory, so prices have been rising rapidly in the premise, is bound to make business inventory cost reduction, while the issue of high cost. However, more recent income, so just make a higher income and higher costs than matched, and thus calculate the total profits in the company truly reflects the current earnings level, to facilitate the proper interpretation and evaluation and

Forecast business results of operations. Secondly, since the issue has the burden of higher inventory costs, lower inventory cost goods, such enterprises should operate in the future, such as higher selling prices of goods, higher income is to offset lower sales cost; operations in the future if a sudden economic crisis, prices fell, while revenue decreased. But due to inventory costs have been reduced, the total profits of such enterprise level is still not significant decline; and finally, from their taxes the point of view, due to a particular accounting period, calculated the cost of higher sales, and advanced Xian the method compared to spending on low corporate income tax, of course, this does not mean that businesses can reduce the total amount from the tax, because at some future time, enterprises were the first to buy the stock will eventually be issued, but its lower cost, and therefore more profitable, so that tax increase, so saying the LIFO method to the total business

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taxes remain unchanged, but due to the postponement of the tax time, so that was the sum business virtually \ 2.3 The weighted average method

Weighted average method is based on opening stock inventory number and the number of current income as weights, in the end of a calculation of the average unit price of the kind of inventory and use it for calculating month end balances of inventories and the actual cost method of inventory. This method usually register only income stock quantity, unit price and the amount of inventory for the issue, not only the number of recorded record unit price and amount of stock by the weighted average method to enhance the management of inventory at any time to reflect a variety of delivery, the balance condition and two from the number and amount of control and supervision, as well as timely for business decision to provide useful information, and have an advantage. 2.4 The specific identification method

It refers to the actual cost of inventories for each share of people according to their actual cost when the pricing method, respectively. Specific identification method of costing accurate and realistic, but the frequency transceiver in the inventory, its cost of resolution of the workload of the larger issue. 3 Conclusion

In summary, the modern enterprise to strive for maximum economic benefit to the enterprise management to the quantitative direction. Choose the best method of inventory valuation for the

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company to effectively improve the production and management and improve enterprise management level have an important significance.

浅谈中小企业存货的管理

管晓杰

摘要:选择正确的存货计价方法，有利于企业的现代化管理。 关键词:计价方法存货

在现代企业中，由于存货经常不断地处于耗用、销售状态，再加上受市场经济波动的影响，对存货的计价工作就十分复杂，而且选用不同的存货计价方法，对企业的会计核算以及财务活动等都有着不同的影响，主要表现在以下几个方面。

1收入存货计价对企业的影响

收人存货计价基本上是以历史成本作为计价标准，即以当时取得存货的交易价格作为标准，对于各种不同渠道所得的存货，一定要按有关规定如实填写登记，计人成本的费用一定计人，不能计人存货成本的费用一定扣除。如果是按计划成本计价，最终一定要调查实际成本。

2发出存货计价对企业的影响

对于企业发出存货的计价，实质上是解决存货的采购成本在销售成本与期末存货成本之内的分配问题，由于发出存货的计价方法有各种选择，因而不同的计价方法，就会对企业有着不同的影响，以下谈谈企业最常用的几种存货计价方法对企业的影响:

2.1先进先出法

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