浅谈发出存货计价方法的选择  

Discussion on the issue of inventory valuation methods choice

作　　者：顾梦颀 

机构地区：[1]辽宁大学,沈阳110136

出　　处：《经济研究导刊》2014年第32期278-279,共2页Economic Research Guide

摘　　要：对存货计价问题的产生进行说明,详细介绍了5种发出存货计价方法,并且通过它们之间的比较,重点阐述了企业如何根据自己选择恰当的存货计价方法。这样,选择比较合理的发出存货计价方法,可以有效达到企业管理的目标。Produce on pricing inventory are described,in detail introduced the 5 issue of inventory valuation methods, and through the comparison between them,and expounds how to enterprise valuation methods according to their own choice appropriate inventory.So, choose reasonable issued inventory valuation method, can effectively achieve the goal of business management.

关 键 词：发出存货计价方法 比较 选择 

分 类 号：F230[经济管理—会计学]