第十章采购与供应决策.pptVIP

Timing of Purchases (Cont’d) Strategy Try purchasing every four months while prices are rising and hand-to-mouth purchasing when they are falling. Price upswing purchase cost No of Cost Total Date units per unit cost Jan 80,000 $2.00 $160,000 May 80,000 2.35 188,000 Sep 80,000 2.75 220,000 _______ ________ 240,000 $568,000 Average cost per unit = 568,000/240,000 = $2.37 per unit CR (2004) Prentice Hall, Inc. 10-53 20,000 240,000 $593,800 Timing of Purchases (Cont’d) Price do