Managing inventories (stock)是什么_2020年ACCA考試FM知識(shí)點(diǎn)
這一秒不放棄，下一秒就有希望堅(jiān)持下去就會(huì)成功!東奧小編為大家整理了ACCA考試重要知識(shí)點(diǎn)，希望能夠幫助到大家。
【內(nèi)容導(dǎo)航】
Managing inventories (stock) (存貨管理)
【知識(shí)點(diǎn)】
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(mèng)想一旦被付諸行動(dòng)，就會(huì)變得神圣。備考ACCA考試的過程雖然會(huì)遇到很多的困難，但只要我們堅(jiān)持一定會(huì)順利通關(guān)。
注：以上內(nèi)容來自Echo老師基礎(chǔ)班第10講
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