实地盘存制与永续盘存制的区别（The difference between a physical inventory system and a perpetual inventory system）.docVIP

实地盘存制与永续盘存制的区别（The difference between a physical inventory system and a perpetual inventory system） The main advantage of the physical inventory system is to simplify the day-to-day accounting of inventories, but at the end of the year, the workload is large. The main disadvantages are: one is unable to reflect the dynamic stock income, and balance, is not easy to grasp the situation of management personnel; the two is easy to conceal the existence of inventory management of the natural and man-made damage. Because of the non normal countdown cost, sale or consumption of inventory loss, error, or even steal the shortage caused by other reasons, to the Department included the cost of inventories only, cover the cost of access to warehouse management. Therefore, the actual site storage system is not practical, only applicable to those low value, variety, and frequent access to materials, materials or commodities (hotels use this method, because there is no choice according to the actual situation) The advantage of a perpetual inventory system is that it helps to strengthen the management of inventory. All kinds of inventory in detail records, can reflect the dynamic of each stock issued andbalances income. The book balances the books and records of the combination of irregular field inventory, the actual inventory number and the number of deposit accounts with check, can find out the causes of the shortage or overage; can also reflect the inventory is excessive or inadequate at any time through the record books, so that even if the reasonable organization of goods source, accelerate the capital turnover. The disadvantage of perpetual inventory system is that the workload of inventory records is larger, especially for enterprises with large variety and specifications. Enterprises are basically using this method, but also have not seen any enterprise using real site storage system. Physical inventory system: the average amount is only recorded on ordinary accounts, the