Drawbacks of the EOQ model（經(jīng)濟(jì)訂貨量的缺點(diǎn)）是什么_2020年ACCA考試FM知識點(diǎn)
一日之計(jì)在于晨，ACCA備考時間已經(jīng)不多，要想順利通過考試，就必須了解各科目考試重點(diǎn)，為此，東奧小編為大家準(zhǔn)備了ACCA考試相關(guān)知識點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Drawbacks of the EOQ model(經(jīng)濟(jì)訂貨量的缺點(diǎn))
【知識點(diǎn)】
Drawbacks of the EOQ model(經(jīng)濟(jì)訂貨量的缺點(diǎn))
Drawbacks of the EOQ model(經(jīng)濟(jì)訂貨量的缺點(diǎn))
(a) It assumes 0 lead times, and 0 bulk purchase discounts (although these can be adjusted for as shown above).
(b) Ignores the possibility of supplier shortages or price rises.
(c) Ignores fluctuations in demand (assume finished good can be sold freely).
(d)Ignores the benefit of holding inventory to customers, such as, more choices, short lead times (hard to calculate) .
(e)Ignores the other hidden/indirect costs of holding inventory (JIT below).
以上就是東奧小編為大家整理的ACCA考試相關(guān)知識點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，踏實(shí)備考，爭取順利通過ACCA考試。
注：以上內(nèi)容來自Echo老師基礎(chǔ)班第10講
(本文為東奧會計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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