企业选择不同的存货计价方法,将会产生不同的存货估价和报告利润,进而影响企业的利润、税收负担等。企业应根据经营管理实际情况,选择最恰当的存货计价方法。本文分析了存货计价方法的选择对企业产生的影响,同时提出了选择不同方法时应考虑的因素。 Enterprises choose different inventory valuation methods, will produce different inventory valuation and reporting profits, thereby affecting the company’s profits, tax burden and so on. Enterprises should be based on the actual situation of management, choose the most appropriate stock valuation method. This article analyzes the impact of the choice of inventory valuation method on enterprises, and puts forward the factors that should be considered when choosing different methods.