Managing inventories（庫存管理）是什么_2022年ACCA考試FM知識點
學習要腳踏實地的學，不要想著走一些捷徑。因為你走的那些捷徑，都會在最終考試時候找回來。關(guān)于ACCA考試FM科目相關(guān)知識點小編已經(jīng)整理好了，新的一年，努力吧！
【內(nèi)容導航】
Managing inventories庫存管理
【知識點】
Managing inventories庫存管理
Managing inventories庫存管理
Types of inventory costs:
(a) Purchasing costs
(b) Ordering costs-admin & delivery costs
(c) Holding costs
(d) Shortage costs
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
u Purchasing costs=price × Q
u 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
u Ordering Cost
D is the level of demand, and Q is the initial order quantity, so Q /D is the number of orders placed during the year.
學習還是要靠自己，因為別人在鞭策你，你只要不行動，那都是徒勞。ACCA考試備考是個慢過程，但只要堅持住，勝利就是你的！
注：以上內(nèi)容來自FM精講班第1講
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