库存周转率的计算公式（A formula for calculating stock turnover）.docVIP

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库存周转率的计算公式（A formula for calculating stock turnover）.doc

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库存周转率的计算公式（A formula for calculating stock turnover）

库存周转率的计算公式（A formula for calculating stock turnover） A formula for calculating stock turnover What is the stock turnover? Inventory turnover is equal to the material cost of sales divided by average inventory. Here, the sales cost refers to the total cost of the final product contains the company completed sales of materials, while the average inventory refers to all raw materials, WIP, finished goods and all in the hands of the slow moving average inventory. The average inventory here is usually the average of the inventory at all points at the end of each financial cycle. Some companies take each fiscal quarter at the end of the average inventory, some will be at the end of the month average inventory. The purpose of inventory turnover assessment is to plan and predict the cash flow of the whole company from the financial point of view, so as to assess the whole companys demand and supply chain operation level. The algorithm is very simple, such as a manufacturing company in the first quarter of 2003, sales of material cost is 2 million yuan, the first quarter of the stock value of 300 thousand yuan, the end of the quarter stock value is 500 thousand yuan, then the stock turnover rate of 200/ (30+50) /2=5. Equivalent to the average cash in the companys 400 thousand cash turnover in a quarter of 5 times, making 5 profits. According to the calculations, if the average cost of material sold per quarter remains constant and the average inventory value at the end of each quarter remains the same, then the annual inventory turnover of the enterprise becomes 200*4/40=20 times. It is equivalent to the enterprise with 400 thousand cash 20 times a year profits A formula for calculating stock turnover The calculation formula of stock turnover rate can be calculated by the following formula in actual evaluation: Inventory turnover rate = (usage quantity / inventory quantity) * 100% The quantity used is not equal to the quantity of the warehouse, because the quantity of the sh