The difference between manual process and computerized process, the substitution among inventory costing methods that make only 8 methods are practical effect among 12 traditional inventory costing methods based on computer. 手工处理与计算机处理的差异性以及计价方法之间的替代性,令手工方式下曾经使用过的12种存货计价方法在计算机条件下只有8种有实用价值。
The computerized inventory costing methods lead to changes of concept and technology, on the other hand, work out correct solution to many problems which are solved difficultly on the condition of manual process. 销售成本结转工作交由计算机完成,一方面引发了传统手工条件下有关销售成本结转观念和技术的变化,另一方面也解决了许多手工条件下难以完成的任务。