实地盘存制是确定库存数量的一种定期盘查制度,能够简化存货的日常核算工作。但在这种制度下,发出存货成本的核算是采用以存计“销”、以存计“耗”、倒轧成本的方法,因而容易掩盖存货管理中存在的自然和人为的损失,使非正常销货和耗用的存货损失、差错、甚至偷窃等原因引起的短缺,全部混入耗用或销货 The real-time inventory system is a regular inventory system that determines the quantity of inventory and simplifies the routine accounting of inventory. However, under this system, the issue of inventory cost is based on the method of depositing, selling, saving, and rolling costs, so it is easy to hide the natural and man-made Loss, abnormal sales and consumption of inventory losses, errors, and even theft caused by the shortage, all mixed into consumption or sales