Economic ordering quantity 也就是EOQ是ACCA(MA)科目中的一個很重要的考點(diǎn),這部分內(nèi)容主要是通過計(jì)算題的形式來考察我們,對此會計(jì)網(wǎng)列舉出幾道比較典型的例題,教大家如何進(jìn)行解答,以及講解相應(yīng)的考點(diǎn)內(nèi)容。
單純考察EOQ公式的計(jì)算
復(fù)雜程度:★
注意:
? Ch & D 的時間要保持一致。
? Ch 的含義是:the cost of holding one unit for a particular period,是在一定期間內(nèi)儲存一個產(chǎn)品的成本。
? 計(jì)算結(jié)果要按照四舍五入的規(guī)則取整數(shù),因?yàn)橛嗁彺尕洉r訂購的都是完整的存貨。
例題1:
240,000 kilogrammes (kg) of material X are used evenly over the year.
The cost of placing an order is $45
The cost of holding inventory for a month is 10% of the purchase price of $100 per kg.
What is the economic order quantity of material X (to the nearest kg)?
解析:
1) 提取條件:題目問的是EOQ
D = 240,000 kg (for a year), Co = $38,Ch = 10% * $100 (for a month)
2) 處理?xiàng)l件,進(jìn)行計(jì)算
? 儲存成本要與訂購量的時間保持一致,給的條件是一年的需求量和月度儲存成本,要先將單位儲存成本轉(zhuǎn)換為一年的單位儲存成本
Ch = 10% * $100 * 12 = $120 (for a year)
? 帶入EOQ 公式:
將EOQ與計(jì)算Total cost相結(jié)合
復(fù)雜程度:★★
再復(fù)雜一點(diǎn)的情況是我們不僅需要計(jì)算EOQ,還需要在EOQ的基礎(chǔ)上,計(jì)算各種成本:
◇ Purchase cost = Annual Demand units * purchase price per unit
◇ Ordering cost = Co * D/EOQ
◇ Holding cost = Ch * average inventory = Ch * (EOQ/2 + buffer inventory)
◇ Total cost = Purchase cost + Ordering cost + Holding cost
注意:
? 同第一點(diǎn)
? D/EOQ 訂貨次數(shù)不用取整數(shù)
? 平均存貨 EOQ/2不用取整
? 如果題中沒有提到buffer inventory, 默認(rèn)為0
例題2:
What is the total annual cost if the company uses EOQ as its order quantity (to the nearest whole cost)?
解析:
1) 提取條件:題目問的是EOQ下的總成本,條件如表
2) 處理?xiàng)l件,進(jìn)行計(jì)算
? Holding cost 沒有明說默認(rèn)是年度單位儲存成本沒有提到buffer inventory, 默認(rèn)為0
? 計(jì)算EOQ
? 計(jì)算總成本Purchase cost = 2,000 units * $150 per unit = $300,000Ordering cost = $300 per order * (2,000/245) = $2,448.98Holding cost = $20 per unit * (245/2 + 0) = $2,450Total cost = Purchase cost + Ordering cost + Holding cost = $300,000 + $2,448.98 + $2,450 =$304,898.98 ≈ $304,899
來源:ACCA學(xué)習(xí)幫