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* * 通过对工业经济时代和新经济时代特点的比较，可以发现在新经济时代，大规模生产模式赖以成功的三大前提条件都已不存在，必然，大规模生产模式面临着巨大的挑战 * * * * From a financial accounting perspective, inventory is treated as: Assets - As inventory, raw materials and products are accounted for on the balance sheet as assets along with other company assets such as cash, receivables, plant and equipment, and investments. When raw materials are purchased and taken into inventory, they are recorded at the cost of purchase. (Note: MRO supplies are usually treated as operating expenses and not accounted for as assets) Cost of goods sold - After raw materials have been converted into products and the products are sold, then inventory is relieved -- i.e., subtracted from assets on the balance sheet and included in cost of goods sold on the income statement (along with labor and factory overhead costs). In the viewcell after next, we will examine the effects of inventory reduction on the income statement and balance sheet. * * Annual Carrying Cost ($) Formula for an Item Average Annual Inventory x Item Cost x (i) It costs money to carry inventory. Inventory carrying costs are a critical factor when it comes to making inventory management decisions, such as determining how much to order or how much to produce. The costs shown above can be grouped into the following categories: Risk costs - The costs of obsolescence, damage, theft, spoilage, and insurance Storage costs - The costs of space, facility operations and maintenance, taxes, counting, and handling Capital or opportunity cost - The cost of money tied up in inventory; many companies use the interest rate on short-term borrowing as the capital cost on the theory that inventory is a cost of doing business The formula for calculating the annual carrying cost of an item in dollars is shown below. Note that (i) is the annual carrying cost percentage, which is the sum of the annual percentages for risk, storage, and capital costs. According to the U.S. Council of Logistics Management survey cond