Economic ordering quantity 也就是EOQ是ACCA(MA)科目中的一个很重要的考点,这部分内容主要是通过计算题的形式来考察我们,对此会计网列举出几道比较典型的例题,教大家如何进行解答,以及讲解相应的考点内容。

  单纯考察EOQ公式的计算

  复杂程度:★

  注意:

  ▷ Ch & D 的时间要保持一致。

  ▷ Ch 的含义是:the cost of holding one unit for a particular period,是在一定期间内储存一个产品的成本。

  ▷ 计算结果要按照四舍五入的规则取整数,因为订购存货时订购的都是完整的存货。

  例题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) 提取条件:题目问的是EOQ

  D = 240,000 kg (for a year), Co = $38,Ch = 10% * $100 (for a month)

  2) 处理条件,进行计算

  ✔ 储存成本要与订购量的时间保持一致,给的条件是一年的需求量和月度储存成本,要先将单位储存成本转换为一年的单位储存成本

  Ch = 10% * $100 * 12 = $120 (for a year)

  ✔ 带入EOQ 公式:

  将EOQ与计算Total cost相结合

  复杂程度:★★

  再复杂一点的情况是我们不仅需要计算EOQ,还需要在EOQ的基础上,计算各种成本:

  ◇ 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:

       ☞ 同第一点

  ☞ D/EOQ 订货次数不用取整数

  ☞ 平均存货 EOQ/2不用取整

  ☞ 如果题中没有提到buffer inventory, 默认为0

  例题2:

  What is the total annual cost if the company uses EOQ as its order quantity (to the nearest whole cost)?

  解析:

       1) 提取条件:题目问的是EOQ下的总成本,条件如表

  2) 处理条件,进行计算

  ✔ Holding cost 没有明说默认是年度单位储存成本没有提到buffer inventory, 默认为0

  ✔ 计算EOQ

  ✔ 计算总成本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

  来源:ACCA学习帮