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:★
![ACCA(MA)科目计算题练习 ACCA(MA)科目计算题练习](https://att.kuaiji.com/edit/image/202101/1609828294214847.jpg)
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:
![ACCA(MA)科目计算题练习 ACCA(MA)科目计算题练习](https://att.kuaiji.com/edit/image/202101/1609828295069557.jpg)
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:
![ACCA(MA)科目计算题练习 ACCA(MA)科目计算题练习](https://att.kuaiji.com/edit/image/202101/1609828295573588.jpg)
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
![ACCA(MA)科目计算题练习 ACCA(MA)科目计算题练习](https://att.kuaiji.com/edit/image/202101/1609828295060432.jpg)
✔ 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