Four is in line with the principle

Four is in line with the principle of importance, that is, the chosen method of measuring and issuing the cost of inventory should be able to ensure that it reflects the important economic issues and business processes of the enterprise; and five is in line with the principle of objective, that is, to take into account the long-term development goals of the enterprise, we can not ignore the long-term development for the sake of short-term interests. In a word, enterprises should consider all kinds of principles and influencing factors when choosing the measurement method of inventory delivery, and choose the most favorable measurement method.