Managing inventories（庫(kù)存管理）是什么_2022年ACCA考試FM知識(shí)點(diǎn)
學(xué)習(xí)要腳踏實(shí)地的學(xué)，不要想著走一些捷徑。因?yàn)槟阕叩哪切┙輳?，都?huì)在最終考試時(shí)候找回來(lái)。關(guān)于ACCA考試FM科目相關(guān)知識(shí)點(diǎn)小編已經(jīng)整理好了，新的一年，努力吧！
【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
Managing inventories庫(kù)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(xué)習(xí)還是要靠自己，因?yàn)閯e人在鞭策你，你只要不行動(dòng)，那都是徒勞。ACCA考試備考是個(gè)慢過(guò)程，但只要堅(jiān)持住，勝利就是你的！
注：以上內(nèi)容來(lái)自FM精講班第1講
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