Enterprises should consider many factors in the choice of inventory valuation methods. But no matter which method, there will be its own advantages and disadvantages, want to take care of all aspects of the enterprise is impossible to do. First-in-first-out method can meet the management of inventory and the daily performance evaluation requirements of enterprises, but in today's society, the enterprise tax will reach a new height. At the end of the month, the first weighting method is less than the moving weighted average method because the preference of the enterprise is behind the first-in-first-out method and before the moving weighted average method. In addition, due to the development of modernization and the vigorous promotion and application of computerized accounting, the workload of accounting will not restrict the choice of enterprise inventory valuation methods, so the choice of inventory method can be reduced to fifo method and weighted average method. Therefore, in making the choice, choose the most appropriate method for the enterprise can be.