高级管理会计Advanced Management Accounting课件4 库存管理Inventory management.pptVIP

How EOQ Works Inventory Holding CostsReasonably Typical Profile Housing (building) cost 6% Material handling costs 3% Labor cost 3% Inventory investment costs 11% Pilferage, scrap, obsolescence 3% Total holding cost 26% EOQ Model EOQ Model Why Order Cost Decreases Cost is spread over more units Example: You need 1000 microwave ovens EOQ Model EOQ Model EOQ Model EOQ Formula Derivation Economic Order Quantity Total cost = (Q/2) x C + P x (D/Q) inv carry cost order cost  Take the 1st derivative: derivative function TC over Q d(TC)/d(Q) = C / 2 - (D x P) / Q2 To optimize: set d(TC)/d(Q) = 0 DP/ Q2 = C / 2 Q2/DP= 2 / C Q2= (DP x 2 )/ IC Q = sqrt (2DP / IC) the square root of EOQ Model Equations Homework 20-23 (P752.) 20-24 20-25 TOPIC 4.7Case: Supply-chain management Let me first talk about what we are trying to achieve. In box (a) we see the inventory carrying costs, or the costs associated with holding inventory. These costs increase as you hold more and more inventory. I will discuss these holding costs shortly. In box (b) we see the order processing costs, also known as the procurement costs. The costs decrease as the order quantity increases. I will also discuss these procurement costs in a minute. In box (c) these two graphs are combined to reflect the total variable costs associated with the order quantity. This new graph is called the Total Cost Curve. By looking at the minimum cost per unit on the graph, we can determine what is the proper order quantity, or Economic Order Quantity. Let me back up a bit and make sure that I have clearly explained the holding and procurement costs. 补充CPA中一个例子 假定某存货的年需要量为3600件，单位储存变动成本2元，单位缺货成本4元，交货时间为10天，已计算经济订货量为300件。每年订货次数为12次。交货期内的存货需要量及其概率分布如下： 需要量 70 80 90 100 110 120 130 概率 0.01 0.04 0.20 0.50 0.20 0.04 0.01 解: 1)不设置保险储备时,且以100件为再订货点.此时, 若需求量为100件及以下时,不会发生缺货,其概率为0.75(0.01+0.04+0.20+0.50). 若需求量为110件时,发生缺货 10件,其概率为0.20, 若需要量为120件时,