论现阶段存货计价方法在企业中的运用大学论文.doc

论文题目 论现阶段存货计价方法在企业中的运用 学 院： 工商管理学院 学生姓名： 郑 燕 娟 专业班级： 09会计电算化3班 学 号： 2009302319 指导教师： 胡 光 兰 2012年5月31日  目 录 摘要……………………………………………………………………………………………I Abstract……………………………………………………………………………………II 引言………………………………………………………………………………………1 1 企业存货的内涵………………………………………………………………………….... 2 1.1企业存货的定义…………………………………………………………………...……2 1.2存货在企业中的重要性………………………………………………………...………2 2企业存货计价方法概述………………………………………………………………3 2.1存货计价方法的种类及分析………………………………………………………3 2.2存货计价方法对企业的影响…………………………………………………………4 2.3新会计准则对存货计价的影响………………………………………………………5 3存货不同计价方法在企业运用中的分析比较……………………………………………6 3.1存货不同计价方法在企业经营方面的比较…………………………………………6 3.2存货不同计价方法在实地盘存制下的比较…………………………………………8 3.3存货会计计价方法对存货管理模式的影响分析……………………………………8 3.4不同目的下的企业对存货计价方法的选择…………………………………………9 结论…………………………………………………………………………………………12 参考文献………………………………………………………………………………13 致谢…………………………………………………………………………………………14 存货，达到存货的有效控制提高经济效益。Abstract Enterprises are facing increasingly fierce competition, according to how the various inventory valuation method of characteristics and advantages and disadvantages of inventory cost for accurate measurement, to put forward the better choice suggestion, promote enterprises to better cost control, in order to achieve the effective inventory control and raise economic benefits, achieve the purpose of maximizing profits. The paper consists of three parts, the first part of the introduction, the main research contents of this thesis and inventory connotation; the second part discusses the present problems of inventory valuation method. With the development of economy, business accounting method the problem rises to surface gradually, inventory valuation method and its analysis, methods of inventory valuation of enterprises and the impact of new accounting standards on inventory valuation effect. The third part elaborated the inventory valuation method in the application of comparison, the fourth part is a conclusion. Select the appropriate in