> For the complete documentation index, see [llms.txt](https://docs.a1erp.digiwin.com/a1accountingmanual/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.a1erp.digiwin.com/a1accountingmanual/11.-yong-xu-pan-cun-zhi-yu-ding-qi-shi-di-pan-cun-zhi.md).

# 11.永續盤存制與定期(實地)盤存制

A1是較適合使用【永續盤存制】的，因為可以在月底進銷存模組執行完成本計價，確認進銷存彙總表的期末金額無誤後，利用會計模組的傳票自動拋轉作業，將銷貨單的成本拋到會計傳票認列

## 一、永續盤存制

使用永續盤存制的好處是銷貨成本很準確，每項商品是依月加權平均成本制算出的平均成本認列的，且省去切廻轉分錄的時間

![](/files/-LphOHF-wjuwzZHFzdno)

## 二、定期(實地)盤存制

需要每個月去盤點，確認期末存貨是正確的，這樣銷貨成本的金額才會比較正確

![](/files/-LpkJ7Gnh0tltpwMeH9S)


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