Objects inventory daily production and sales of most businesses is a very important economic enterprise sources. It occupies a large proportion of the total current assets of most companies, and has been in constant purchasing, consumption and sales. Therefore, to determine the number and value of inventory is very important.
According to the new accounting standards, issued by China's current total cargo FIFO inventory valuation method, moving average, a full month weighted average method and the specific identification method, different methods all have their own characteristics and weaknesses. So how do you choose a more conducive business inventory valuation method of accounting firms and workers became common to face and think about.
This paper by the company's actual financial data xx, select the purchase and the circumstances in February xx x inventories were issued using different inventory valuation method into the calculation, with specific analysis of indicators, discusses the various methods of issuing stock enterprise which terms of what kind of impact produced, and finally draw general conclusions.
Enterprises should be based on characteristics of their industry characteristics and inventory, combined with the scale of operation and management of the situation of enterprises, give full consideration to earnings management and tax planning, weigh the country, shareholders or economic interests, operators and other stakeholders, and careful Compare the pros and cons of different methods to select a reasonable method of inventory valuation issue. Only in this way, companies can maintain high profitability, improve operational efficiency and capital assets occupancy levels, and comprehensively improve the economic efficiency of enterprises realize the ultimate goal.
Keywords: inventory; inventory valuation methods; comparative analysis; influence
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