新用戶掃碼下載
掃碼下載APP
及時接收考試資訊及
備考信息
Working capital management 運營資本管理(二)
1. EOQ aims to minimize the costs which are relevant to ordering and holding inventory.
- Total holding cost=EOQ/2*Ch
- Total ordering cost=Co*D/EOQ
- Assumptions for EOQ
•Demand and lead time are constant and known
•Purchase price is constant
•No buffer inventory held (not needed)
-Total cost=Ordering cost+ Holding cost+ Purchase cost (if have quantity discount, ie., purchase is not constant)
2. Reorder level
Reorder level=Demand in the lead time
Reorder level discuss when to order.
3. Reasons for holding cash
•Transactions motive
Cash required to meet day to day expenses.
•Precautionary motive
Cash held to give a cushion against unplanned expenditure.
•Speculative motive
Cash kept available to take advantage of market investment opportunities.
【我要糾錯】 責任編輯：Sarah
學員討論（0）
下一篇：F6 稅務 知識點介紹
推薦閱讀
相關資訊
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號