中小企业存货计价方法对利润的影响---以石家庄瑞奥燃料有限公司为例摘要自中国崛起后,整个经济运行速度飞速前进,中小企业的规模随之变大,从一开始的简单一中变得越来越复杂不一。去选一个科学有效的存货计价方法进行有效的核算成为企业存货管理的重要组成部分。但是选择什么样的、是不是适合自己企业发展的存货计价方法必须方方面面的彻底思虑,所以,企业应该清楚自己的企业性质、商品用途、周转过程等方面,否则,企业在购进存货、使用和销售当中就有可能出现问题,导致企业没办法继续生粗与稳定发展。就目前来看,我国对于存货计价的选择与核算特别是在中小型企业中的研究还有很大发展空间,中小企业的会计核算还不健全,对存货计价方法和核算等方面还存在不少需要研究解决的问题。选择什么样的存货计价方法,去更准确的计算,是很关键的考题。本文通过访谈法和调查研究法等方法,以瑞奥燃料有限公司为例,分析研究企业的现状,发现该公司存在存货计价方法的选择不当、存货核算不准确等问题,并针对这些不足来提出改进建议及对策。关键词:存货存货计价计价方法Thesmallandmedium-sizedenterpriseinventoryvaluation---------theimpactonprofitstoShijiazhuangrui'aoFuelCo.LtdasanexampleAbstractSincethereformandopeningup,China'seconomyhasbeenrapiddevelopment,smallandmedium-sizedenterprisesareconstantlyincreasingandstrong,thestockfromtheprevioussinglebecomediverseandcomplex.Itisanimportantpartoftheenterpriseinventorymanagementtochooseareasonableinventoryvaluationmethodandtocarryouteffectiveaccounting.However,choosethemostsuitableenterprisedevelopmentinventoryvaluationmethodsrequirefullconsiderationoftheenterprise,soenterprisesshouldbeawareoftheirenterprisenature,thenatureofthegoods,circulationandotheraspects,otherwise,enterprisesintheprocessofinventorypurchase,useanddistributionoftheweekislikelytoappear,andthenaffectthestabilityanddevelopmentoftheenterprise.Butfornow,ourselectionforinventoryvaluationandaccounting,particularlyinsmallandmediumenterprisesinresearchthereisstillmuchroomfordevelopment,accountingforSMEsisnotperfect,thereisnotininventoryvaluationmethods,inventoryaccountingaspectslessneedforfurtherresearchtosolveproblems.Howtochooseamethodofinventoryvaluationandreasonableaccounting,thecurrentrui'aoFuelCo.Ltdasanexampleurgentneedtostudyanimportantissuetosolve.Throughtheuseofinterviewsandsurveyresearchmethods,inordertofacilitaterui'aoFuelCo.Ltdasanexampleofshijiazhuangforexample,analysisofenterprisesituation,foundthatthecompanyexiststoselectthemethodofinventoryvaluation,inventoryaccountinginaccuraciesandotherissues,tosolvetheseproblemstopresentimprovementsuggestionsandcountermeasures.Keywords:stockinventoryvaluationmethodofcosting目录前言........................................................1第1章绪论...................................................2第1.1节选题背景..........................................2第1.2节文献综述..........................................2第2章企业存货计价与核算理论概述.............................6第2.1节存货的内涵和特点..................................6第2.2节企业存货计价与核算的目标..........................6第2.3节存货计价方法的相关介绍............................6第3章瑞奥燃料有限公司存货计价与核算现状分析.................9第3.1节瑞奥燃料有限公司的背景简介........................9第3.2节企业存货计价方法的选择与核算现状及分析............9第4章完善存货计价与核算的对策及展望........................13第4.1节完善企业存货计价与核算的措施.....................13第4.2节企业存货计价与核算的未来发展趋势.................15第4...