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(五)存货的管理制度。1.具体规定存货的计价方法,企业增加的存货,应分别不同的方式,对购入、自制、委托外单位加工、投资者投入、盘盈、接受捐赠的存货在计价上作出明确规定,确保存货的正确计价。按计划成本计价的,对计划成本与实际成本之间的差异,应明确核算和分月摊销办法。2.选择确定存货领用或发出的计价方法。企业领用或发出的存货,按照实际成本核算的,应对先进先出法、加权平均法、移动平均法、个别计价法、后进先出法等进行具体分析,结合企业实际情况合理确定计价方法。3.明确存货的转移、收发、领导的管理制度及其相关手续。
(5) Inventory management system. (1) Specifically specifying the inventory valuation method, the company should increase the inventory, should be in different ways, to purchase, self-control, entrusted processing of foreign units, investors, overage, to accept the donation of the inventory to make explicit provisions to ensure that The correct valuation of inventory. If the price is calculated according to the planned cost, the difference between the planned cost and the actual cost shall be clearly accounted for and the method of amortization by month shall be determined. 2. Select the method of determining the price of the goods used or issued. For enterprises that use or issue inventories, they shall be specifically analyzed based on actual cost, such as first-in, first-out, weighted average, moving average, individual pricing, and last-in-first-out, etc., and the pricing method should be reasonably determined based on the actual situation of the company. 3. To clarify the management system for the transfer, delivery, and leadership of inventory and related procedures.