基礎(chǔ)學(xué)習(xí)f2管理會(huì)計(jì)2017年-joseph chow1006全59講

Session5Accountingfor1、Acompanyrequires40boxesaweekforthe50workingweeksoftheyear,i.e.2,000boxesayear.Thecostofplacinganorderis20andthecostofhold∈gtheseb?es∈∈ven→ryis25%peryearofthevalueoftheb?es∈∈ven→ry.Eachb?costs8.Thebasiceconomicordertymodelisgivenbytheformula:whereCoisthecostofplacingoneorderDistheannualdemandChistheannualcostofholdingoneitemofinventoryforaWhatnumberofboxesshouldbeorderedtominimisecostperunit?D、2、TheeconomicordertyisfoundusingtheForacompanyforwhichCis$20anddemandis24,000units,Qhasbeencalculatedas400units.WhatamountisChclosestto?C、D、3、Whichofthefollowingstatementsabouttheeconomicordertyistrue?A、ItminimisesthetotalofinventoryorderingandholdingcostsB、ItisusedforspecialorderingpurposesC、Itisusedtoavoidstockouts4、ThefollowingdatarelatetoinventoryitemAverageusage1,000unitsperMinimumusage600unitsperdayumusage1,300unitsperdayAverageleadtime7·5daysMinimumleadtime5daysumleadtime10daysEOQ40,000unitsWhichreorderlevelwillavoidastockout?A、3,000unitsB、7,500unitsC、9,750D、13,0005、WhatwillbetheumlevelofAverageusage1,000unitsperdayMinimumusage600unitsperdayumusage1,300unitsperdayAverageleadtime7·5daysMinimumleadtime5daysumleadtime10daysEOQ40,000unitsA、40,000unitsB、44,500unitsC、46,750unitsD、50,000costofeachkeyboardis10andthecostofhold∈go≠keyboard∈∈ven→ryforayearis3.Theadministrativecostassociatedwithplacinganorderisestimatedat$30and,oage,deliveryofanordertakes3workingdays.Hamcooperatesona200dayworkingyear.ComputetheOptimalre-orderNumberofordersplacedeachExpectedtimebetweenAnnualcostofholdingRe-order2、Alteruses2,000ratchetsinitsmanufacturingprocess onstantratethroughouttheyear.Ratchetscost20each,andrequire2?□metresopaceper100.Thewarehousewasrentedtwoyearsagoonan∈eyear≤aseat3persquaremetre.Spaceiscurrentlyatapremium,andAltercouldsub-letat3.50per□metre.The?plierofratchetschar≥s15perorder,plus10￠carriagecostsperunit.ItcostsAlter$8toprocesseachorderAlter’scostofcapitalis12%perCalculatetheeconomicorderof500items.ThecostofplacinganorderisDemandisaconstant272itemsperweek(assumea50-weekyear).CalculateannualinventorycostswiththecurrentorderingCalculatetheeconomicorderDeterminehowmuchwouldthecompanysaveeachyearbyimplementingtheEOQDeterminethefrequencyofplacingorderstheexistingpolicy;theEOQBycompletingthetablebelow,drawagraphshowingtotalholdingcosts,totalorderandtotalcosts.MarkonyourgraphtheTotalOrderty,QTotalholdingcostTotalordercostTotalcost1、Acompanycurrentlyusesthelast-in,first-out(LIFO)methodofpricingrawmaterialissuestoitsfactory.ReceiptsandissuesofMaterialHforaweekwereasAtthebeginningoftheweekinventoryofMaterialHwas380 ostofOfreceiptsofmaterialonday3,20kilogramswerereturnedtotheronday4.Recordtheweek’stransactionsintheMaterialHaccountinthecostledger,indicatingclearlyforeachentrytheaccountinwhichthecorrespondingentryshouldbeposted.(8marks)Thecompanycostaccountantisnowconsideringchangingtheissuepricingmethodtoin,firstout(FIFO).ForMaterialH,calculatethevalueofissuestoproductionintheweekandtheclosinginventoryvaluationundertheFIFOmethod.BrieflyexplainwhythesefiguresdifferfromtheamountscalculatedunderLIFOin(a))1【答疑10790035,點(diǎn)擊提問】【答疑10790059,點(diǎn)擊提問】【答疑10790060,點(diǎn)擊提問】Inordertobecertainthatstockoutsneveroccurthecompanyshouldplaceaneworderwhentheinventorylevelisequaltoumusageduringleadtime:umleadtime:10daysumusage:1,300unitsperumuseduringleadtime=13,000Soifthereorderlevelissetat13,000units,thecompanyshouldneverbeshortof【答疑10790064,點(diǎn)擊提問】1【答疑10789946,點(diǎn)擊提問】Rentalissunk.Thereisanopportunitycostofsub-letting2?squaremetresper100unitsofuminventoryheldmustbesetaside.Assumingarateofusage,theuminventoryistwiceaverageinventory.Costperunitofuminventory=2.5100*Therefore?2touseintheEOQformulai.e.2*0.0875=0.175OthercostsThereisanopportunitycostsequaltothecostofcapitaltiedup,i.e.12%*20=2.40Therefore,totalholdingcostsperunitperannum=∈ganorderare15+3(a)AnnualinventorycostQ=500CO=AnnualdemandD=272*50=Numberofordersplacedayear13600/500=Annualorderingcost=27.2*17=462.40A∩ual∈ven→ryhold∈gcost=2QCh=5002?4=1,000Totalannualcost=(462.40+1,000)=1,462.