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今日帮考网为大家分享2020年ACCA考试财务管理备考资料:知识点(2),供大家参考,希望对大家有所帮助,查看更多备考内容请关注帮考网ACCA考试频道。
【知识点】Managing inventories (stock) (存货管理)
Managing inventories (stock)
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
【知识点】Benefits of JIT(及时生产制的好处)
Benefits of JIT
Lowering the inventory level forces a company to hit the rocks, i.e. to deal with its inefficient processes, leading to:
• Reduction in inventory holding costs
• Reduced manufacturing lead times / quick suppliers
• Improved labour productivity / fast delivery
• Quality must be inherent in JIT.(Without high quality, JIT will fail)
• Reduced obsolescence/scrap/rework/warranty/waste costs
• Good forecast / planning
【知识点】Drawbacks of the EOQ model(经济订货量的缺点)
Drawbacks of the EOQ model
(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).
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