持有存貨的成本是什么_2024年ACCA考試MA知識點
書山有路勤為徑，學(xué)海無涯苦作舟。acca有15門課程，同學(xué)們需通過13門。同學(xué)們在備考期間需要嚴(yán)格執(zhí)行備考計劃，加強習(xí)題練習(xí)。今天整理了MA科目Cost of holding inventory（持有存貨的成本）相關(guān)知識點，準(zhǔn)備參加考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
Cost of holding inventory-持有存貨的成本
【知識點】
Cost of holding inventory-持有存貨的成本
Cost of holding inventory-持有存貨的成本
(1) Purchasing costs
Purchasing costs = purchase price × annual demand
(2) Holding costs
Holding costs include the following:
? interest on capital tied up in inventory
? cost of storage space
? cost of insurance
? risk of obsolescence
? deterioration
(3) Ordering costs
The costs associated with placing orders are known as ordering costs, including administrative costs, delivery costs and production run costs.
(4) Stockout costs
Stock out costs are costs associated with running out of inventory, including loss of sales, loss of customers (and customer goodwill) and reduced profits. It may arise when inventory is kept too low.
夢想不是遙不可及的，只有堅持努力，才能實現(xiàn)自己的目標(biāo)。以上就是為大家整理的MA科目考試知識點了，2024年6月acca考試在即，請同學(xué)們抓緊時間復(fù)習(xí)備考。
注：來自Keryn Yin老師23年基礎(chǔ)精講班第17講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）
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