在ACCA考试中，Economic ordering quantity即“EOQ”是MA科目比较重要和难度较高的知识点，一般都是以计算题的形式出现在考试当中，下面会计网通过一道经典例题介绍其出题套路，并详解相关考点内容。
我们来看一道综合题，需要我们同时求出EOQ和有折扣时的总成本：
例题：
The supplier has a new offer of 5% discount on all units for orders of 300 units or more.
What is the minimum total annual cost (to the nearest whole cost)?
解析：
1) 提取条件：题目问的是最小总成本，所以需要比较EOQ下的总成本和折扣情况下的总成本
2) 处理条件，进行计算
✔ 计算EOQ
计算EOQ下总成本
Purchase cost = 2,000 units * $150 per unit = $300,000
Ordering cost = $300 per order * (2,000/245) = $2,448.98
Holding cost = $20 per unit * (245/2 + 0) = $2,450
Total cost = Purchase cost + Ordering cost + Holding cost = $300,000 + $2,448.98 + $2,450 =$304,898.98 ≈ $304,899
✔ 计算300下的总成本 (根据条件，Ch不受到折扣影响)
Purchase cost = 2,000 units * $150 per unit * 95% = $285,000
Ordering cost = $300 per order * (2,000/300) = $2,000
Holding cost = $20 per unit * (300/2 + 0) = $3,000
Total cost = Purchase cost + Ordering cost + Holding cost = $285,000 + $2,000 + $3,000 =$290,000 ﹤ $304,899
✔ Order 300 units at a time then the total cost will be minimized to $290,000.
虽然这种题目是最复杂也是计算最多的，但是同学们只要按照之前提到的思路将题目进行拆分再一步步解决，最终都是能够得出结论的~
以上就是EOQ知识点计算题可能有的一些套路了，除了对于知识点本身的掌握，审题!审题也是非常重要的!大家一定要多多练习哦~~
来源：ACCA学习帮
