財務(wù)管理ch5-3應(yīng)收款和庫存-資料下載頁
2025-01-09 08:14本頁面
【正文】 Total Inventory Costs C: Carrying costs per unit per period O: Ordering costs per order S: Total usage during the period Total inventory costs (T) = C (Q / 2) + O (S / Q) TIME Q / 2 Q Average Inventory INVENTORY (in units) 521 Economic Order Quantity（ 經(jīng)濟訂貨量） The EOQ or optimal quantity (Q*) is: The quantity of an inventory item to order so that total inventory costs are minimized over the firm’s planning period. Q* = 2 (O) (S) C 522 Example of the Economic Order Quantity Basket Wonders is attempting to determine the economic order quantity for fabric used in the production of baskets. ? 10,000 yards of fabric were used at a constant rate last period. ? Each order represents an ordering cost of $200. ? Carrying costs are $1 per yard over the 100day planning period. What is the economic order quantity? 523 Economic Order Quantity We will solve for the economic order quantity given that ordering costs are $200 per order, total usage over the period was 10,000 units, and carrying costs are $1 per yard (unit). Q* = 2 ($200) (10,000) $1 Q* = 2,000 Units 524 Total Inventory Costs EOQ (Q*) represents the minimum point in total inventory costs. Total Inventory Costs Total Carrying Costs Total Ordering Costs Q* Order Size (Q) Costs
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