库存管理学习指南与成本计算示例.pdfVIP

新南威尔士大学学院ACCT5996管理会

计与商业分析

研讨会10库存

管理学习指南

练习20–10

1.EOQ�

(2600,000$9,000)/$3

3,600,000,000

=60,000(batchsizeforsmallcasings)

2.设置成本=P×D/Q=$9,000×600,

000/60,00090,000$

=2

持有成本CQ/=($3×60,000)/2

90,000$总成本$

90000+90,000

,$$180,000

练习20–11

1.EOQ�

(2200,000$9,000)/$9

400,000,000

=20,000(batchsizeforlargecasings)

2.设置成本=P×D/Q=$9,000×200,

000/20,00090,000$

2

持有成本CQ/=($9×20,000)/2

90,000$总成本

90000+90,000

$,$$180,000

TheUniversityofNewSouthWa

SCHOOLOFACCOUNTING

ACCT5996ManagementAccountingBusinessAnalysis

Seminar10

InventoryManagement

STUDYGUIDE

Exercise20–10

1.EOQ�

(2600,000$9,000)/$3

3,600,000,000

=60,000(batchsizeforsmallcasings)

2.Setupcost=P×D/Q

=$9,000×600,000/60,000

=$90,000

CarryingcostCQ/2

=($3×60,000)/2

=$90,000

Totalcost=$90,000+$90,000

=$180,000

Exercise20–11

1.EOQ�