存货管理是企业物资管理的重要组成部分,存货计价方法的选择影响了产品成本的计较,从而影响销售成本的高低和利润水平,本文详细阐述了选择成本计价方法的考虑因素、具体计价和方法选择原则,对企业选择存货计价方法具有重要的指导意义。 Inventory management is an important part of enterprise material management. The choice of inventory valuation method affects the product cost, which affects the level of sales cost and the profit level. This article elaborates on the considerations of selection cost valuation method, the specific pricing and method selection Principle, the choice of inventory valuation methods for enterprises has an important guiding significance.