diff --git a/inventory-backend/app/services/inbound/base_service.py b/inventory-backend/app/services/inbound/base_service.py
index 3e8c5d8..eda5da9 100644
--- a/inventory-backend/app/services/inbound/base_service.py
+++ b/inventory-backend/app/services/inbound/base_service.py
@@ -14,6 +14,7 @@ import datetime
 # 需要 pip install openpyxl
 from openpyxl import Workbook
 from openpyxl.styles import Font, Alignment, Border, Side, PatternFill
+from collections import defaultdict
 
 
 class MaterialBaseService:
@@ -411,15 +412,59 @@ class MaterialBaseService:
                 query_product = query_product.filter(cond)
             list_product = query_product.all()
 
+            # 2.4 计算每个物料基础的最高单价/成本
+            buy_max = defaultdict(float)
+            for stock, base in list_buy:
+                p = float(stock.pre_tax_unit_price or 0)
+                if p > buy_max[base.id]:
+                    buy_max[base.id] = p
+
+            semi_max = defaultdict(float)
+            for stock, base in list_semi:
+                p = float(stock.raw_material_cost or 0) + float(stock.manual_cost or 0)
+                if p > semi_max[base.id]:
+                    semi_max[base.id] = p
+
+            product_max = defaultdict(float)
+            for stock, base in list_product:
+                p = float(stock.raw_material_cost or 0) + float(stock.manual_cost or 0)
+                if p > product_max[base.id]:
+                    product_max[base.id] = p
+
+            highest_price = {}
+            all_base_ids = set()
+            for stock, base in list_buy:
+                all_base_ids.add(base.id)
+            for stock, base in list_semi:
+                all_base_ids.add(base.id)
+            for stock, base in list_product:
+                all_base_ids.add(base.id)
+
+            for base_id in all_base_ids:
+                price = None
+                buy_val = buy_max.get(base_id)
+                if buy_val is not None and buy_val > 0:
+                    price = buy_val
+                else:
+                    semi_val = semi_max.get(base_id)
+                    if semi_val is not None and semi_val > 0:
+                        price = semi_val
+                    else:
+                        prod_val = product_max.get(base_id)
+                        if prod_val is not None and prod_val > 0:
+                            price = prod_val
+                highest_price[base_id] = price or 0.0
+
             # 3. 数据整合
             all_rows = []
 
             # 处理采购件
             for stock, base in list_buy:
-                # 价格计算
-                unit_price = float(stock.pre_tax_unit_price or 0)
+                # 价格计算：使用当前物料基础的最高单价
+                unit_price = highest_price.get(base.id, 0.0)
                 tax_rate = float(stock.tax_rate or 0)
-                price_incl = float(stock.post_tax_unit_price or (unit_price * (1 + tax_rate / 100.0)))
+                # 根据新单价重新计算含税单价
+                price_incl = unit_price * (1 + tax_rate / 100.0)
                 qty = float(stock.stock_quantity or 0)
 
                 # 计算不含税总价 = 数量 * 不含税单价
@@ -447,13 +492,14 @@ class MaterialBaseService:
 
             # 处理半成品
             for stock, base in list_semi:
-                cost = float(stock.raw_material_cost or 0) + float(stock.manual_cost or 0)
+                # 使用当前物料基础的最高单价
+                unit_price = highest_price.get(base.id, 0.0)
                 qty = float(stock.stock_quantity or 0)
 
-                # 半成品不含税总价 = 数量 * 成本
-                total_val_excl = qty * cost
+                # 半成品不含税总价 = 数量 * 单价
+                total_val_excl = qty * unit_price
                 # 含税总价同上 (税率0)
-                total_val_incl = qty * cost
+                total_val_incl = qty * unit_price
 
                 ident = stock.batch_number or stock.serial_number or stock.barcode or stock.sku
 
@@ -466,20 +512,21 @@ class MaterialBaseService:
                     "date": stock.production_date,
                     "qty": qty,
                     "avail": float(stock.available_quantity or 0),
-                    "price_excl": cost,
+                    "price_excl": unit_price,
                     "total_val_excl": total_val_excl,
                     "tax": 0.0,
-                    "price_incl": cost,
+                    "price_incl": unit_price,
                     "total_val": total_val_incl
                 })
 
             # 处理成品
             for stock, base in list_product:
-                cost = float(stock.raw_material_cost or 0) + float(stock.manual_cost or 0)
+                # 使用当前物料基础的最高单价
+                unit_price = highest_price.get(base.id, 0.0)
                 qty = float(stock.stock_quantity or 0)
 
-                total_val_excl = qty * cost
-                total_val_incl = qty * cost
+                total_val_excl = qty * unit_price
+                total_val_incl = qty * unit_price
 
                 ident = stock.serial_number or stock.barcode or stock.sku
 
@@ -492,10 +539,10 @@ class MaterialBaseService:
                     "date": stock.production_date,
                     "qty": qty,
                     "avail": float(stock.available_quantity or 0),
-                    "price_excl": cost,
+                    "price_excl": unit_price,
                     "total_val_excl": total_val_excl,
                     "tax": 0.0,
-                    "price_incl": cost,
+                    "price_incl": unit_price,
                     "total_val": total_val_incl
                 })