Inventory cost valuation method and device based on improved standard cost method

Abstract

The invention discloses an inventory cost valuation method based on the improved standard cost method. By improving the traditional standard cost method, the main business cost at the end of the period can be restored to the purchase order price of each commodity, and the end of the period The final main business cost is consistent with the final invoice settlement price of the supplier, so that financial personnel can clearly understand the relationship between the main business cost and the purchase order price of the product in real time, and make the accounts consistent; It solves the problem that the traditional standard cost method in the prior art averagely apportions the purchase order price difference of commodities, resulting in the inconsistency between the final main business cost and the actual invoice settlement price of the commodities. The invention also provides an electronic device and a computer-readable storage medium.

Description

technical field [0001] The invention relates to inventory valuation in financial cost accounting, in particular to an inventory cost valuation method based on an improved standard cost method, electronic equipment and a storage medium. Background technique [0002] At present, in the field of financial accounting, the valuation methods for inventories usually include: moving weighted average method, period weighted average method, FIFO cash first out method, individual valuation method, etc. In terms of software implementation, mainstream ERP software such as Oracle EBS and SAP can support the above four inventory cost pricing methods. In addition to the above four actual costing methods, mainstream ERP also usually supports the standard costing method, which is popular in the manufacturing industry. However, according to Chinese accounting standards, it is usually required to restore standard costs to actual costs at the end of the month. [0003] For self-operated e-comm...

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Problems solved by technology

[0007] The second object of the present invention is to provide an electronic device, which can solve the problem that the inventory valuation method in the prior art cannot directly reflect the main business cost in real time within a certain period of time and the invoice settlement price of the commodity, the purchase order price, etc. connection relation

[0008] The third object of the present invention is to provide a computer-readable storage medium, which can solve the problem that the inventory valuation method in the prior art cannot directly reflect the main business cost and the invoice settlement price of the commodity, the purchase order price, etc. within a certain period of time. relationship between

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