《成本与管理会计》习题及答案 costacctg13_SolPPT_ch20
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Annual demand for denim cloth Ordering cost per purchase order Carrying cost per year Safety-stock requirements Cost of denim cloth
The purchasing officer of the Cloth Center has collected the following information:
Exercise 20-18
EOQ for a retailer The Cloth Center sells fabrics to a wide range of industrial and consumer users. One of the products it carries is denim cloth, used in the manufacture of jeans and carrying bags. The supplier for the denim cloth pays all incoming freight. No incoming inspection of the denim is necessary because the supplier has a track record of delivering high-quality merchandise. The purchasing lead time is 2 weeks. The Cloth Center is open 250 days a year (50 weeks for 5 days a week).
Exercise 20-32
Supply chain effects on total relevant inventory cost Cow Spot Computer Co. outsources the production of motherboards for its computers. It has narrowed down its choice of suppliers to two companies: Maji and Induk. Maji is an older company with a good reputation, while Induk is a newer company with cheaper prices. Given the difference in reputation, 5% of the motherboards will be inspected if they are purchased from Maji, but 25% of the motherboards will be inspected if they are purchased from Induk.
1. Determine EOQ for Alyia for each of the relevant ordering and carrying-cost alternat answer to requirement 1 give insight into the impact on EOQ of changes in relevant ordering and carrying costs?
For a given demand level, as relevant carrying costs increase, EOQ becomes smaller. For a given demand level, as relevant order costs increase, EOQ increases.
The following data refers to costs associated with Maji and Induk:
1. What is the relevant cost of purchasing from Maji and Induk?
20,000 yards $160 20% of purchase costs None $8 per yard
1. Calculate the EOQ for denim cloth.
2. Calculate the number of orders that will be placed each year.
Charles T. Horngren Srikant M. Datar George Foster Madhav Rajan Christopher Ittner
Cost Accounting A Managerial Emphasis thirteenth edition
This presentation includes: Exercises 20-18, 20-20, 20-32
3. Calculate the reorder point for denim cloth.
Exercise 20-20
Sensitivity of EOQ to changes in relevant ordering and carrying costs Alyia Company’s annual demand for Model X253 is 10,000 units. Alyia is unsure about the relevant carrying cost per unit per year and the relevant ordering cost per purchase order. This table presents six possible combinations of carrying and ordering costs.
The purchasing officer of the Cloth Center has collected the following information:
Exercise 20-18
EOQ for a retailer The Cloth Center sells fabrics to a wide range of industrial and consumer users. One of the products it carries is denim cloth, used in the manufacture of jeans and carrying bags. The supplier for the denim cloth pays all incoming freight. No incoming inspection of the denim is necessary because the supplier has a track record of delivering high-quality merchandise. The purchasing lead time is 2 weeks. The Cloth Center is open 250 days a year (50 weeks for 5 days a week).
Exercise 20-32
Supply chain effects on total relevant inventory cost Cow Spot Computer Co. outsources the production of motherboards for its computers. It has narrowed down its choice of suppliers to two companies: Maji and Induk. Maji is an older company with a good reputation, while Induk is a newer company with cheaper prices. Given the difference in reputation, 5% of the motherboards will be inspected if they are purchased from Maji, but 25% of the motherboards will be inspected if they are purchased from Induk.
1. Determine EOQ for Alyia for each of the relevant ordering and carrying-cost alternat answer to requirement 1 give insight into the impact on EOQ of changes in relevant ordering and carrying costs?
For a given demand level, as relevant carrying costs increase, EOQ becomes smaller. For a given demand level, as relevant order costs increase, EOQ increases.
The following data refers to costs associated with Maji and Induk:
1. What is the relevant cost of purchasing from Maji and Induk?
20,000 yards $160 20% of purchase costs None $8 per yard
1. Calculate the EOQ for denim cloth.
2. Calculate the number of orders that will be placed each year.
Charles T. Horngren Srikant M. Datar George Foster Madhav Rajan Christopher Ittner
Cost Accounting A Managerial Emphasis thirteenth edition
This presentation includes: Exercises 20-18, 20-20, 20-32
3. Calculate the reorder point for denim cloth.
Exercise 20-20
Sensitivity of EOQ to changes in relevant ordering and carrying costs Alyia Company’s annual demand for Model X253 is 10,000 units. Alyia is unsure about the relevant carrying cost per unit per year and the relevant ordering cost per purchase order. This table presents six possible combinations of carrying and ordering costs.