I存货期末计量会计处理探讨摘 要企业对存货管理的重视程度，会直接反映在资金占用水平及运作效率中。在资产负债表日，会计人员对存货进行期末计量，是存货管理的重点。它的期末核算计量动用了企业大量的资金人力，随着信息化越来越普及有所改变。同时目前还有许多企业不重视存货的管理，而存在许多问题。为了相关人员要重视对存货的核算。本文首先通过归纳，总结了当前企业运用的存货期末计量的做法，分析其对企业财务的影响，包括：对可变现净值的影响、对商品存货的影响、对材料存货的影响；再具体分析按照当前会计准则会给会计核算造成什么问题，包括：使用这种方法的弊端、会违反会计一致性原则、以及会计人员职业素养和专业能力良莠不齐。最后根据目前企业的实际情况提出针对性的建议，包括：完善企业相关设施，加大资金对企业实现电算化的投入、规范会计主体，及时更新存货核算、加强对会计人员能力素质的培养、建立完善的监督机制、加强各部门的沟通问题。最重要的，是加强各部门的信息沟通及时有效，以及对会计人才的培养，会计信息的有效传达是期末存货计量的基础，再通过会计人员的计量分析，结合企业发展形势，提高企业的经济效益，发挥存货期末计量的作用。关键词：成本；可变现净值；存货IIDiscussion on the Accounting Treatment of Inventory Ending MeasurementAbstractThe importance that enterprises attach to inventory management will be directly reflected in the level of capital occupation and operation efficiency. On the balance sheet date, the accounting personnel carry out the end of period measurement of inventory, which is the key point of inventory management. Its final accounting measurement uses a lot of capital and human resources, which has changed with the popularization of information technology. At the same time, many enterprises do not pay attention to inventory management, but there are many problems. For the sake of relevant personnel, we should pay attention to the accounting of inventory. Firstly, this paper summarizes the methods of inventory measurement at the end of the period which are used by th...
