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电器厂仓库货架厂---浅析先进先出和后进先出货架有哪些区别?

电器厂仓库货架厂---浅析先进先出和后进先出货架有哪些区别?

  • Categories:Industry News
  • Author:Dingli鼎力
  • Origin:
  • Time of issue:2019-06-13
  • Views:12

(Summary description)鼎力仓储可根据存货先进先出还是后进先出,量身定制最合适的仓储解决方案,10多年的行业经验,生产安装技术娴熟,质量有保证!欢迎咨询联系:18102581498!

电器厂仓库货架厂---浅析先进先出和后进先出货架有哪些区别?

(Summary description)鼎力仓储可根据存货先进先出还是后进先出,量身定制最合适的仓储解决方案,10多年的行业经验,生产安装技术娴熟,质量有保证!欢迎咨询联系:18102581498!

  • Categories:Industry News
  • Author:Dingli鼎力
  • Origin:
  • Time of issue:2019-06-13
  • Views:12
Information

所谓的先进先出就是先存入货架的货物先在取货时被先取出,由于一些行业的货物的特殊性,要求将先存入的货物先出货和使用了,使得这些企业需要采购能满足先进先出的仓库货架。而后进先出法基于“后入库的先发出”这样的一个存货流动假设,其基本特点是使所销售的存货按最近期取得存货的成本与其实现的销售收入相配比。对于大部分企业来说,一般是在预期存货的价格不断上涨时才选择后进先出法。那么先进先出与后进先出这两种方法它们的的区别到底在哪里呢?

 

 

一、先进先出法

1、是以先入库的存货先发出,据此确定发出存货和期末存货的成本。

2、以实地盘存制为基础计算的结果与永续盘存制相同。

3、存货成本是按最近购货确定的,期末存货成本比较接近现行的市场价格。

4、优点是使企业不能随意挑选存货计价以调整当期利润;缺点是工作量比较大。

 

 

二、后进先出法

1、以较后入库的存货先发出,据此确定发出存货和期末存货的成本。

2、以实地盘存制为基础计算的结果与永续盘存制不同。

3、优点是在物价持续上涨时期,本期发出存货按照最近收货的单位成本计算,从而使当期成本升高,利润降低,可以减少通货膨胀对企业带来的不利影响;缺点是计算比较繁琐。

 

 

由些可见:

1、先进先出:发出存货计价时,坚持先购进先发出的原则进行计价。

2、后进先出:发出存货计价时,坚持后购进先发出的原则进行计价。

鼎力仓储可根据存货先进先出还是后进先出,量身定制最合适的仓储解决方案,10多年的行业经验,生产安装技术娴熟,质量有保证!欢迎咨询联系:18102581498!

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