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1、文献出处：Dagmar J, Elkader T. The Influence of Inventory Valuation Methods on the Enterprises J. Review of Income and Wealth, 2016, 6(2): 245-260.原文The Influence of Inventory Valuation Methods on the EnterprisesDagmar J, Elkader T.AbstractInventory is a very important asset of enterprises, the choice of
2、 inventory valuation method is an important content of accounting policy, and enterprises choose different inventory valuation methods will lead to different report profits and inventory valuation, and the tax burden of enterprises, corporate profits. But many enterprises understanding of this probl
3、em is not comprehensive, understanding is not deep, so as to cause adverse effect to the enterprise. Therefore, the study of enterprise inventory valuation method is of great significance.Key words: Inventory valuation method; Accounting1 IntroductionWhether the value of inventory to the enterprise
4、final has important and directly influence the truth of value. Therefore, for the computation of the ending inventory value to the enterprise accounting is of great importance to the enterprise. But at present, a calculation method has a lot of inventory, the choice of different inventory valuation
5、methods have a direct impact on enterprise accounting and financial conditions, in the different valuation methods will lead to different inventory valuation and corporate reporting profits, and in turn affect the enterprises tax burden, operating performance, cash flow and a series of aspects. Ther
6、efore, choosing the appropriate inventory valuation method but also an important content of the accounting policys Therefore, whether from theory or from practice level, any enterprise should be combined with its own actual situation, and within the scope of the law to allow the most beneficial to e
7、nterprise management and inventory valuation methods for accounting.2 The comparison of inventory valuation methodOn the same economic business matters or using different accounting method will produce different accounting information processing. Enterprise inventory valuation methods choice there l
8、ate first-in, first-out method, a weighted average method, moving average method and specific identification method.2.1First-in, first-out methodFirst-in, first-out method of the premise is to buy stocks start first, and based on the assumption that the issue and the balance of inventory valuation.
9、Using the first-in, first-out method, the cost of inventory is set at the most recent purchase, cost of ending inventory is close to the current market value, its advantage is that companies cannot choose to adjust the current profits and inventory valuation faults is more complicated, especially th
10、e enterprises in and out of the amount of frequent. And under the condition of commodity prices continue to rise, the use of this method to minimize the cost of inventory issued, so that the paper profits inflated, lead to excessive capital allocation, adverse to the long-term management. So for bus
11、iness activities are greatly influenced by stock form or stock enterprise easy to rot, generally using the first-in, first-out method and this method in the physical inventory system and to calculate the cost of inventory from under the perpetual inventory system.2.2 The weighted average methodWeigh
12、ted average method, also known as a weighted average of the month, as initial inventory quantity and purchase this month inventory quantity weight to determine the current inventory cost and the ending invesnThisymeOktd is calculated only at the end of the month, more convenient. But only in the fin
13、al determining inventory costs, from paper to provide inventory balance at any time, is not conducive to strengthening the day-to-day management of inventory. This method is only available under the physical inventory system.2.3 Moving average methodMoving average method refers to the book balance b
14、atch purchase quantity and amount of weight, scroll to calculate the weighted average unit price, and used to determine the inventory cost and the ending inventory cost. Moving weighted average method to make the managers understand the status of balance inventory in time, and before each purchase i
15、nventory cost per unit and buy stock inventory cost per unit for the influence of the inventory cost, respectively, and the purchase quantity and purchase before how much is proportional to the number of inventory, and cost objective are to be believed, but with the market price is still a certain g
16、ap, and to calculate the cost of mobile unit average frequently, make the inventory accounting is quite complicated. For the performance of the same stored in the same place a large number of inventory, generally USES the weighted average method or moving weighted average method. Moving weighted average method can only be used for the perpetual inventory system; can not be used in the physical inventory system. Using the weighted average method and moving weig
