Adopting different method of inventory valuation influences the cost of goods sold and its profit.

采用不同的存货计价方法对销售成本的确定和利润计算有不同影响。

youdao

Responsible for determining standard unit product costs, inventory valuation, pricing support and forecast support.

负责制定产品标准成本，库存评估，定价支持，及预算支持。

youdao

Check, calculate and update item cost of inventory, responsible also for inventory valuation and variance analysis.

负责库存成本的审核、计算和更新，执行库存的估价和差异分析。

youdao

On its post-earnings conference call, OmniVision said the weaker gross margin in the April quarter reflects the impact of a decrease in sales of previously written down inventory and an increase in inventory valuation allowances.

FORBES: OmniVision Shares Crushed After Fiscal Q4 Earnings Report

In terms of accounting policies, firms using the last-in, first-out (LIFO) inventory cost valuation are more closely matching costs and prices in an inflationary environment.

FORBES: What You Should Know About Inflation

Our view is that semiconductor growth rates have compressed to a level such that inventory cycles are not able to drive equity valuation outperformance.

FORBES: Chips: RBC Wary; Cuts Ratings On INTC, NVDA, TXN, ADI