Managing inventories (stock)是什么_2020年ACCA考試FM知識點
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【內容導航】
Managing inventories (stock) (存貨管理)
【知識點】
Managing inventories (stock) (存貨管理)
Managing inventories (stock) (存貨管理)
Managing inventories (stock) (存貨管理)
Inventory management has traditionally been about:
Minimizing the total cost of inventory
Without running the risk of stock-outs
Total inventory costs
Types of inventory costs:
(a) Purchasing costs
(b) Ordering costs-admin & delivery costs
(c) Holding costs
? Warehouse
? Insurance
? Obsolescence
? Opportunity cost of capital
(d) Shortage costs
? Cost of lost order
? Increased emergency order cost
? Default cost
Quantifying holding costs and ordering costs
Basic terms:
D =Annual demand in units
Co=Cost of placing an order
Ch=Annual cost of holding one unit in inventory
P=Purchase price per unit
Q=Number of units ordered
Purchasing costs=price × Q
Holding cost
Q is the initial order quantity, if inventory falls to 0 then average inventory is Q/2
Quantifying holding costs and ordering costs
夢想一旦被付諸行動，就會變得神圣。備考ACCA考試的過程雖然會遇到很多的困難，但只要我們堅持一定會順利通關。
注：以上內容來自Echo老師基礎班第10講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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