{"id":9232,"date":"2023-07-16T07:53:01","date_gmt":"2023-07-15T23:53:01","guid":{"rendered":"https:\/\/www.wangdian.cn\/ask\/20789\/"},"modified":"2023-07-16T07:53:01","modified_gmt":"2023-07-15T23:53:01","slug":"","status":"publish","type":"post","link":"https:\/\/www.shugg.cn\/shuzhihua\/biz\/9232\/","title":{"rendered":"\u8fdb\u9500\u5b58\u5165\u5e93\u600e\u4e48\u8ba1\u7b97"},"content":{"rendered":"<p>\u3000\u3000<a href=\"https:\/\/www.shugg.cn\/jxc\" target=\"_blank\">\u8fdb\u9500\u5b58<\/a>\u5165\u5e93\u600e\u4e48\u8ba1\u7b97?\u6570\u5471\u5471\u5c0f\u7f16\u4e3a\u60a8\u4ecb\u7ecd\u3002\u8fdb\u9500\u5b58(Inventory Management)\u662f\u8fd0\u7528\u5404\u79cd\u7b56\u7565\u548c\u6280\u672f\u6765\u4f18\u5316\u4f01\u4e1a\u5e93\u5b58\u7ba1\u7406\u7684\u8fc7\u7a0b\u3002\u800c\u5e93\u5b58\u7ba1\u7406\u4e2d\u6700\u91cd\u8981\u7684\u73af\u8282\u4e4b\u4e00\u5c31\u662f\u5165\u5e93\u3002\u5408\u7406\u4e14\u51c6\u786e\u5730\u8ba1\u7b97\u8fdb\u9500\u5b58\u5165\u5e93\uff0c\u5bf9\u4f01\u4e1a\u7684\u8fd0\u8425\u548c\u53d1\u5c55\u81f3\u5173\u91cd\u8981\u3002\u672c\u6587\u5c06\u8be6\u7ec6\u4ecb\u7ecd\u8fdb\u9500\u5b58\u5165\u5e93\u7684\u8ba1\u7b97\u65b9\u6cd5\u548c\u6ce8\u610f\u4e8b\u9879\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u66f4\u597d\u5730\u7ba1\u7406\u5e93\u5b58\u3002<\/p>\n<p>\u3000\u3000\u8fdb\u9500\u5b58\u5165\u5e93\u7684\u8ba1\u7b97\u65b9\u6cd5\u6709\u591a\u79cd\uff0c\u5e76\u4e14\u6839\u636e\u4f01\u4e1a\u7684\u5177\u4f53\u60c5\u51b5\u548c\u9700\u6c42\u53ef\u80fd\u4f1a\u6709\u6240\u4e0d\u540c\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u5e38\u89c1\u7684\u8fdb\u9500\u5b58\u5165\u5e93\u8ba1\u7b97\u65b9\u6cd5\u4f9b\u53c2\u8003\u3002<\/p>\n<p>\u3000\u30001. \u5148\u8fdb\u5148\u51fa\u6cd5(FIFO)\uff1a\u8fd9\u662f\u6700\u5e38\u7528\u7684\u8ba1\u7b97\u65b9\u6cd5\u4e4b\u4e00\u3002\u6309\u7167\u8d27\u7269\u5148\u8fdb\u5148\u51fa\u7684\u539f\u5219\uff0c\u5c06\u6700\u65e9\u5230\u8d27\u7684\u8d27\u7269\u5148\u8fdb\u884c\u5165\u5e93\u3002\u8fd9\u79cd\u65b9\u6cd5\u9002\u7528\u4e8e\u5177\u6709\u4fdd\u8d28\u671f\u7684\u5546\u54c1\uff0c\u5982\u98df\u54c1\u548c\u836f\u54c1\u3002\u8ba1\u7b97\u5165\u5e93\u6570\u91cf\u65f6\uff0c\u53ea\u9700\u5c06\u6700\u65e9\u5230\u8d27\u7684\u5546\u54c1\u5165\u5e93\u5373\u53ef\u3002<\/p>\n<p>\u3000\u30002. \u6210\u672c\u6cd5(Cost Method)\uff1a\u6309\u7167\u8d27\u7269\u7684\u6210\u672c\u8fdb\u884c\u5165\u5e93\u8ba1\u7b97\u3002\u6839\u636e\u8d27\u7269\u7684\u91c7\u8d2d\u4ef7\u683c\u548c\u76f8\u5173\u6210\u672c(\u5982\u8fd0\u8f93\u8d39\u7528\u3001\u5173\u7a0e\u7b49)\uff0c\u8ba1\u7b97\u5165\u5e93\u7684\u8d27\u7269\u7684\u603b\u6210\u672c\u3002\u8fd9\u79cd\u65b9\u6cd5\u9002\u7528\u4e8e\u591a\u6279\u6b21\u8fdb\u8d27\uff0c\u5728\u8ba1\u7b97\u65f6\u9700\u8981\u8003\u8651\u4e0d\u540c\u6279\u6b21\u7684\u91c7\u8d2d\u4ef7\u683c\u548c\u6210\u672c\u3002<\/p>\n<p>\u3000\u30003. \u52a0\u6743\u5e73\u5747\u6cd5(Weighted Average Method)\uff1a\u5c06\u4e0d\u540c\u6279\u6b21\u7684\u8d27\u7269\u6309\u7167\u5176\u6570\u91cf\u548c\u6210\u672c\u52a0\u6743\u5e73\u5747\u8ba1\u7b97\u5165\u5e93\u6210\u672c\u3002\u8fd9\u79cd\u65b9\u6cd5\u9002\u7528\u4e8e\u5927\u90e8\u5206\u5546\u54c1\u6ca1\u6709\u660e\u786e\u7684\u4fdd\u8d28\u671f\u8981\u6c42\u7684\u60c5\u51b5\u3002\u901a\u8fc7\u52a0\u6743\u5e73\u5747\u6cd5\u8ba1\u7b97\u5165\u5e93\u6570\u91cf\u548c\u6210\u672c\uff0c\u53ef\u4ee5\u66f4\u51c6\u786e\u5730\u53cd\u6620\u6574\u4f53\u5e93\u5b58\u7684\u5e73\u5747\u6210\u672c\u3002<\/p>\n<p>\u3000\u30004. \u6807\u51c6\u6210\u672c\u6cd5(Standard Cost Method)\uff1a\u6839\u636e\u9884\u8bbe\u7684\u6807\u51c6\u6210\u672c\u8ba1\u7b97\u5165\u5e93\u6210\u672c\u3002\u4f01\u4e1a\u53ef\u4ee5\u6839\u636e\u81ea\u8eab\u7684\u60c5\u51b5\u8bbe\u5b9a\u6807\u51c6\u6210\u672c\uff0c\u5e76\u6309\u7167\u6807\u51c6\u6210\u672c\u8ba1\u7b97\u5165\u5e93\u7684\u5546\u54c1\u6570\u91cf\u548c\u6210\u672c\u3002\u8fd9\u79cd\u65b9\u6cd5\u9002\u7528\u4e8e\u5bf9\u6210\u672c\u6709\u660e\u786e\u89c4\u5b9a\u7684\u5546\u54c1\uff0c\u5982\u751f\u4ea7\u4f01\u4e1a\u4f7f\u7528\u7684\u539f\u6750\u6599\u3002<\/p>\n<p>\u3000\u3000\u65e0\u8bba\u4f7f\u7528\u54ea\u79cd\u65b9\u6cd5\uff0c\u90fd\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/p>\n<p>\u3000\u30001. \u6570\u636e\u51c6\u786e\u6027\uff1a\u5728\u8ba1\u7b97\u8fdb\u9500\u5b58\u5165\u5e93\u65f6\uff0c\u786e\u4fdd\u91c7\u96c6\u5230\u7684\u6570\u636e\u51c6\u786e\u65e0\u8bef\u975e\u5e38\u91cd\u8981\u3002\u53ea\u6709\u51c6\u786e\u7684\u6570\u636e\u624d\u80fd\u4fdd\u8bc1\u8ba1\u7b97\u7ed3\u679c\u7684\u51c6\u786e\u6027\u3002\u56e0\u6b64\uff0c\u5efa\u8bae\u4f01\u4e1a\u4f7f\u7528\u5148\u8fdb\u7684\u8fdb\u9500\u5b58\u7ba1\u7406\u7cfb\u7edf\u6765\u8bb0\u5f55\u91c7\u8d2d\u548c\u5165\u5e93\u6570\u636e\uff0c\u4ee5\u786e\u4fdd\u6570\u636e\u7684\u51c6\u786e\u5f55\u5165\u548c\u7ba1\u7406\u3002<\/p>\n<p>\u3000\u30002. \u53ca\u65f6\u66f4\u65b0\u6570\u636e\uff1a\u53ca\u65f6\u66f4\u65b0\u5165\u5e93\u6570\u636e\u662f\u4fdd\u6301\u5e93\u5b58\u7ba1\u7406\u51c6\u786e\u6027\u7684\u5173\u952e\u3002\u5f53\u6536\u5230\u8fdb\u8d27\u6216\u91c7\u8d2d\u5230\u65b0\u8d27\u7269\u65f6\uff0c\u8981\u53ca\u65f6\u5c06\u5176\u5165\u5e93\uff0c\u5e76\u66f4\u65b0\u5e93\u5b58\u7ba1\u7406\u7cfb\u7edf\u4e2d\u7684\u6570\u636e\u3002\u53ca\u65f6\u66f4\u65b0\u5165\u5e93\u6570\u636e\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u53ca\u65f6\u53cd\u6620\u5e93\u5b58\u60c5\u51b5\uff0c\u505a\u51fa\u53ca\u65f6\u7684\u51b3\u7b56\u3002<\/p>\n<p>\u3000\u30003. \u4fdd\u6301\u5408\u7406\u5e93\u5b58\u6c34\u5e73\uff1a\u5408\u7406\u7684\u5e93\u5b58\u6c34\u5e73\u662f\u4f18\u5316\u5e93\u5b58\u7ba1\u7406\u7684\u91cd\u8981\u6307\u6807\u4e4b\u4e00\u3002\u8fc7\u9ad8\u6216\u8fc7\u4f4e\u7684\u5e93\u5b58\u90fd\u4f1a\u5f71\u54cd\u4f01\u4e1a\u7684\u8fd0\u8425\u6548\u7387\u548c\u6210\u672c\u3002\u5728\u8ba1\u7b97\u8fdb\u9500\u5b58\u5165\u5e93\u65f6\uff0c\u9700\u8981\u7efc\u5408\u8003\u8651\u9500\u552e\u9884\u6d4b\u3001\u4f9b\u5e94\u94fe\u5ef6\u8fdf\u7b49\u56e0\u7d20\uff0c\u5408\u7406\u786e\u5b9a\u5165\u5e93\u7684\u6570\u91cf\u548c\u65f6\u95f4\uff0c\u4ee5\u4fdd\u6301\u5e93\u5b58\u6c34\u5e73\u5728\u53ef\u63a7\u8303\u56f4\u5185\u3002<\/p>\n<p>\u3000\u3000\u9664\u4e86\u4e0a\u8ff0\u8ba1\u7b97\u65b9\u6cd5\u548c\u6ce8\u610f\u4e8b\u9879\u5916\uff0c\u8fd8\u6709\u4e00\u4e9b\u5176\u4ed6\u7684\u8fdb\u9500\u5b58\u5165\u5e93\u76f8\u5173\u7684\u8981\u70b9\u9700\u8981\u6ce8\u610f\uff1a<\/p>\n<p>\u3000\u30001. \u7269\u6599\u6807\u8bc6\u7ba1\u7406\uff1a\u5bf9\u6bcf\u4e00\u6279\u6b21\u7684\u8d27\u7269\u8fdb\u884c\u6807\u8bc6\u7ba1\u7406\u662f\u4fdd\u8bc1\u5e93\u5b58\u7ba1\u7406\u7684\u6709\u6548\u624b\u6bb5\u4e4b\u4e00\u3002\u901a\u8fc7\u5bf9\u8d27\u7269\u8fdb\u884c\u6807\u8bc6\uff0c\u53ef\u4ee5\u8ffd\u8e2a\u548c\u7ba1\u7406\u6bcf\u4e2a\u6279\u6b21\u7684\u8d27\u7269\u7684\u6765\u6e90\u3001\u6210\u672c\u7b49\u4fe1\u606f\uff0c\u65b9\u4fbf\u8fdb\u884c\u5165\u5e93\u8ba1\u7b97\u548c\u5e93\u5b58\u8ffd\u8e2a\u3002<\/p>\n<p>\u3000\u30002. \u8d28\u91cf\u7ba1\u7406\uff1a\u5bf9\u4e8e\u6709\u4fdd\u8d28\u671f\u8981\u6c42\u7684\u5546\u54c1\uff0c\u53ca\u65f6\u68c0\u67e5\u548c\u7ba1\u7406\u8d27\u7269\u7684\u8d28\u91cf\u975e\u5e38\u91cd\u8981\u3002\u5728\u5165\u5e93\u524d\u8fdb\u884c\u8d28\u91cf\u68c0\u67e5\uff0c\u786e\u4fdd\u8d27\u7269\u7b26\u5408\u8981\u6c42\uff0c\u5e76\u53ca\u65f6\u5165\u5e93\u6216\u9000\u8d27\u3002\u5408\u7406\u7684\u8d28\u91cf\u7ba1\u7406\u53ef\u4ee5\u907f\u514d\u56e0\u8fc7\u671f\u3001\u7834\u635f\u7b49\u539f\u56e0\u9020\u6210\u7684\u635f\u5931\u3002<\/p>\n<p>\u3000\u30003. \u76d8\u70b9\u548c\u8c03\u6574\uff1a\u5b9a\u671f\u76d8\u70b9\u662f\u7ef4\u62a4\u5e93\u5b58\u51c6\u786e\u6027\u7684\u91cd\u8981\u73af\u8282\u3002\u901a\u8fc7\u5b9a\u671f\u76d8\u70b9\uff0c\u53ef\u4ee5\u53ca\u65f6\u53d1\u73b0\u548c\u8c03\u6574\u5e93\u5b58\u4e2d\u7684\u5dee\u5f02\uff0c\u4fdd\u6301\u5e93\u5b58\u6570\u636e\u7684\u51c6\u786e\u6027\u3002\u5728\u8ba1\u7b97\u8fdb\u9500\u5b58\u5165\u5e93\u65f6\uff0c\u9700\u8981\u53ca\u65f6\u5c06\u76d8\u70b9\u7ed3\u679c\u7eb3\u5165\u8ba1\u7b97\uff0c\u786e\u4fdd\u8ba1\u7b97\u7ed3\u679c\u51c6\u786e\u3002<\/p>\n<p>\u3000\u3000\u901a\u8fc7\u5408\u7406\u800c\u51c6\u786e\u5730\u8ba1\u7b97\u8fdb\u9500\u5b58\u5165\u5e93\uff0c\u4f01\u4e1a\u53ef\u4ee5\u66f4\u597d\u5730\u7ba1\u7406\u5e93\u5b58\uff0c\u63d0\u9ad8\u8fd0\u8425\u6548\u7387\u548c\u964d\u4f4e\u6210\u672c\u3002\u65e0\u8bba\u662f\u9009\u62e9\u5148\u8fdb\u5148\u51fa\u6cd5\u3001\u6210\u672c\u6cd5\u3001\u52a0\u6743\u5e73\u5747\u6cd5\u8fd8\u662f\u6807\u51c6\u6210\u672c\u6cd5\uff0c\u90fd\u9700\u8981\u6ce8\u610f\u6570\u636e\u7684\u51c6\u786e\u6027\u548c\u53ca\u65f6\u6027\uff0c\u5e76\u5728\u5b9e\u9645\u64cd\u4f5c\u4e2d\u6839\u636e\u4f01\u4e1a\u7684\u5177\u4f53\u60c5\u51b5\u8fdb\u884c\u8c03\u6574\u548c\u4f18\u5316\u3002<\/p>\n<p>\u3000\u3000\u603b\u7ed3\u8d77\u6765\uff0c\u8fdb\u9500\u5b58\u5165\u5e93\u7684\u8ba1\u7b97\u65b9\u6cd5\u591a\u79cd\u591a\u6837\uff0c\u6bcf\u79cd\u65b9\u6cd5\u90fd\u6709\u5176\u9002\u7528\u7684\u573a\u666f\u548c\u6ce8\u610f\u4e8b\u9879\u3002\u901a\u8fc7\u9009\u62e9\u5408\u9002\u7684\u8ba1\u7b97\u65b9\u6cd5\uff0c\u5e76\u9075\u5faa\u76f8\u5173\u7684\u6ce8\u610f\u4e8b\u9879\uff0c\u4f01\u4e1a\u53ef\u4ee5\u66f4\u597d\u5730\u7ba1\u7406\u5e93\u5b58\uff0c\u4f18\u5316\u8fd0\u8425\u6548\u7387\uff0c\u63d0\u5347\u7ade\u4e89\u529b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3000\u3000\u8fdb\u9500\u5b58\u5165\u5e93\u600e\u4e48\u8ba1\u7b97?\u6570\u5471\u5471\u5c0f\u7f16\u4e3a\u60a8\u4ecb\u7ecd\u3002\u8fdb\u9500\u5b58(Inventory Management)\u662f\u8fd0\u7528\u5404\u79cd\u7b56\u7565\u548c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"_links":{"self":[{"href":"https:\/\/www.shugg.cn\/shuzhihua\/wp-json\/wp\/v2\/posts\/9232"}],"collection":[{"href":"https:\/\/www.shugg.cn\/shuzhihua\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.shugg.cn\/shuzhihua\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.shugg.cn\/shuzhihua\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.shugg.cn\/shuzhihua\/wp-json\/wp\/v2\/comments?post=9232"}],"version-history":[{"count":0,"href":"https:\/\/www.shugg.cn\/shuzhihua\/wp-json\/wp\/v2\/posts\/9232\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.shugg.cn\/shuzhihua\/wp-json\/wp\/v2\/media?parent=9232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.shugg.cn\/shuzhihua\/wp-json\/wp\/v2\/categories?post=9232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.shugg.cn\/shuzhihua\/wp-json\/wp\/v2\/tags?post=9232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}