Managing inventories(庫(kù)存管理)是什么_2022年ACCA考試FM知識(shí)點(diǎn)
所謂順其自然,并非代表我們可以不努力,而是努力之后我們有勇氣接受一切的成敗。acca考試備考正在進(jìn)行中,F(xiàn)M考試科目也是F階段比較重點(diǎn)的考試科目,今天東奧小編為大家整理了關(guān)于Managing inventories(庫(kù)存管理)是什么相關(guān)知識(shí)點(diǎn),趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Managing inventories(庫(kù)存管理)
【知識(shí)點(diǎn)】
Managing inventories(庫(kù)存管理)是什么
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.
做有用的事,說(shuō)正能量的話,想美好的事,睡安穩(wěn)的覺。把時(shí)間發(fā)生在進(jìn)步上,而不是抱怨上。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了,最后預(yù)祝大家順利上岸。
注:以上內(nèi)容來(lái)自FM精講班第10講
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