掃碼下載APP
及時接收考試資訊及
備考信息
ACCA F9考試:Inventory Control
1 .Importance
■If inventory is too high;
Inefficient → profit reduced
■If inventory is too low;
Insufficient to satisfy customers → profit reduced.
2. Reasons for Holding Inventory*
■To meet demand by acting as a buffer in times of unusually
high consumption (i.e. to reduce the risk of "stock-outs").
■To ensure continuous production.
■To take advantage of quantity discounts.
■To buy in ahead of an expected shortage or ahead of an
expected price rise.
■For technical reasons (e.g. maturing whiskey in casks or
keeping oil in pipelines).
■To reduce ordering costs.
3 .Inventory Costs
■ Purchase price
■ Holding costs:
cost of capital tied up;
insurance;
deterioration, obsolescence and theft;
warehousing; and/or
stores administration.
■ Re-order costs:
transport costs;
clerical and administrative expenses; and/or
batch set-up costs for goods produced internally.
■Shortage costs:
production stoppages caused by lack of raw materials;
stock-out costs for finished goods—anything from a delayed
sale to a lost customer; and/or
emergency re-order costs.
■ Systems costs—people and computers.
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 精品在线免费视频 | 国产激情在线观看 | 欧美久久一级 | 亚洲精品乱码久久久久久动图 | 日韩a级毛片免费观看久久 精品一区二区在线播放 | 一区二区av在线 | 一级肉体全黄裸片 | 日本免费一区二区在线 | 最新中文字幕在线 | 国产精品一区二区在线看 | 一区二区三区 欧美 | 高清一区二区三区 | 小草av | 国产露脸精品产三级国产 | 久久精品免费 | 粉嫩一区二区 | 国产乱码精品一区二区三区不卡 | 最新国产精品精品视频 | 国产丝袜一区二区三区免费视频 | 国产精品日韩在线观看 | 日韩中文字幕一区二区 | 国产精品久久久久久久午夜片 | 亚洲成人在线网站 | 国产 欧美 日韩 一区 | 综合伊人久久 | 国产精品免费观看视频 | 人成在线| 韩国免费a级毛片 | 一区二区三区四区视频在线观看 | 黄色在线免费看 | 18做爰免费视频网站 | 色综合亚洲| 国产黄色一级电影 | 日韩免费一区二区 | av一级毛片 | 高清国产一区二区 | 综合婷婷 | 欧美 日韩 国产 成人 在线 | 精品一区一区三区新区乱码 | 日韩一区二区精品 | 国产精品午夜一区二区欲梦 |