经典教材成本会计(CMA必备)2.pptVIP

CHAPTER20InventoryManagement,Just-in-Time,andBackflushCosting

InventoryManagementin

RetailOrganizationsInventoryManagementisplanning,coordinating,andcontrollingactivitiesrelatedtotheflowofinventoryinto,through,andoutofanorganization

CostsAssociatedwith

GoodsforSaleManaginginventoriestoincreasenetincomerequireseffectivelymanagingcoststhatfallintothesefivecategories:PurchasingCostsOrderingCostsCarryingCostsStockoutCostsQualityCosts

ManagementofInventoryCostsPurchasingCosts–thecostofgoodsacquiredfromsuppliers,includingfreightOrder