个别计价法对企业存货成本核算影响分析.docVIP

个别计价法对企业存货成本核算的影响分析 　　摘要： 企业对存货发出采用个别计价法并不是应用的首选，但是随着信息化环境和技术的进步，企业管理对会计核算更加精细的要求，个别计价法在突破应用困境后，必将成为多数制造企业一次性耗用存货的主流计价法。文章从个别计价法及应用困境入手，分析了个别计价法在价格波动下对存货成本核算的影响，最后强调了监控对个别计价法选择应用的重要性及思路。 　　Abstract： It is not the first choice for enterprises to use specific identification method for the inventory issue. But with the progress of information environment and technology， enterprise management has more specific requirements to accounting， and specific identification method will become the mainstream of the one-time consumption inventory for most manufacturing enterprises after the breakthrough o