物流专业英语（第3版） 教学课件 作者 齐利梅资源 配套阅读材料 17《物流专业英语》pptunit17inventorymanagement.pptVIP

《物流专业英语》 Unit 17 Inventory management 库存管理 2. Reading materials 阅读材料 Pricing methods 定价策略 There are various methods of pricing that can be used; see below. Only in the cost price method is the actual purchase price of an item used. In all other methods, stock adjustment accounts must be maintained to cater for the variances between purchase price and issue price. 有多种定价方式可以使用；见如下。只有在成本价格的方法里，才会用到一个品种的实际采购价。在其它所有方法中，必须维持库存调整账户以顾及采购价和出货价之间的变异。 Cost price - The actual purchase prices are used. This is simple in principle, but not straightforward in practice. This is because different batches