Inventory includes raw materials, low volume injection molding inventory goods, products, in-process goods, and overpacks. Inventory depreciation methods include raw material depreciation methods and inventory product depreciation methods. From the broad categories, there are two types.
1、Specific costing
2、Program costing

The specific costing method can be further divided into

a the individual costing noise cancelling earbuds method, the
b First-in, first-out method.
c month-end weighted average, d moving weighted average method. The specific costing method is applicable to inventory goods with less types of inventory goods, small collection and dispatch, and relatively stable price quotations of inventory goods.

Program costing method. Usually job cost accounting software inventory goods are received or sent according to the program costing fee, and the cost difference of the raw materials passed out is measured and carried out equally at the end of the period. This type of approach Inventory goods with many types of inventory goods, large collection and sending volume, and large price adjustments in the sales market.

The gross margin method and the market price amount calculation method belong to the program costing method for inventory products. There is no difference in substance between these two methods, except that the gross margin method is more rigid in setting the market price according to the gross margin and is suitable for wholesale businesses. The market price amount method is suitable for retail enterprises, such as shopping malls.

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