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ACCA知识点:经济订货批量

ACCA知识点:经济订货批量

ACCA知识点:经济订货批量

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Economic Order Quantity

1.The economic order quantity(EOQ) is the order quantity which minimizes inventory costs.The EOQ can be calculated using a table,graph or formula.

2.Economic order theory assumes that the average inventory held is equal to one half of the reorder quantity.

3.Example:

Suppose a company purchases raw material at a cost of $16 per unit.The annual demand for the raw material is 25,000 units,The holding cost per unit is $6.40 and the cost of placing an order is $32.

We can tabulate the annual relevant costs for various order quantities as follows.

ACCA知识点:经济订货批量

Notes

(1)Average inventory=Order quantity÷2(ie assuming no safety inventory)

(2)Number of orders=annual demand÷order quantity

(3)Annual holding cost=Average inventory×$6.40

(4)Annual order cost=Number of orders×$32

You will see that the economic order quantity is 500 units,At this point the total annual relevant costs are at a minimum.

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