根据ASC 330, Accounting Standards Codification (ASC) 330, "Inventory", 我们处理制造业企业的存货会计如下：

Inventory should be recognized at the lower of cost or net realizable value, whichever is lower. This principle is outlined in ASC 330-105, which emphasizes the importance of recognizing inventory at its cost, which includes all costs necessary to bring the inventory to its present location and condition, or its net realizable value, which is the expected selling price in the ordinary course of business, less an estimate of the costs to complete processing and dispose of the inventory. For a manufacturing company, this typically involves raw materials, work-in-progress, and finished goods.

When measuring the cost of inventory, consider direct materials, direct labor, and manufacturing overhead. Overhead costs should be allocated to inventory based on a reasonable and systematic method, as described in ASC 330-35. The cost of raw materials would include the purchase price, transportation-in costs, and any import duties. Direct labor costs encompass wages and benefits directly attributed to the production process. Manufacturing overhead, as per ASC 330-30, includes indirect costs such as factory utilities, depreciation of factory equipment, and other indirect production expenses.

In cases where the net realizable value of the inventory is lower than its cost, a provision for obsolescence or decline in value must be recognized. This can result from slow-moving items, changes in consumer preferences, or technological advancements that render inventory outdated. The evaluation of potential obsolescence requires management's periodic assessment, as stated in ASC 330-35-30-3.

For a manufacturing company, it's crucial to maintain accurate records of inventory quantities and values, as well as to regularly review and adjust inventory provisions as needed. This ensures that the financial statements accurately represent the value of the company's inventory assets.

In conclusion, accounting for inventory in accordance with ASC 330 necessitates a continuous assessment of cost and potential obsolescence, ensuring that the financial position and results of operations are fairly represented. By adhering to these principles, the company can provide reliable and transparent information to stakeholders about its inventory position.