An Enterprise's inventory valuation method is very diverse, the choice way has many kinds, the enterprise must aim at own characteristic, the choice most suitable method, the full consideration own inventory characteristic, on the market price fluctuation situation, and the actual inventory system. Only when enterprises choose a pricing method that suits them best and can satisfy themselves to obtain more benefits in the process of operation, can they stand in the society better. Must carry on the analysis from the long-term Angle, the synthesis oneself, considers in the management process the entire factor, thus improves the management.