Chapter 10 Accounts Receivable and Inventory Management 应收帐款和存货管理 财务管理(双语版) 教学课件

假定,无缺货成本,订货无+购置成本(单价一定时,与经济订货量无关)
=平均存货量×单位储存成本+每次订货成本×订货次数
TC(Q)=Q/2*C+O*S/Q
Q* 2O S C
3.Order Point 订货点 通常发出订单到收到存货之间有一段时滞---交货期(lead time) Order Point(OP)=Lead time ×Daily usage 再订货点=订货提前期×每日耗用量 4.Safety Stock 安全存货量(保险储备) 为防止需求量(耗用量)和交货期的不确定性而持有的存货 Order Point(OP)=(Average lead time ×Average daily
The optimal policy is the one that provides the greatest incremental benefit.最优的政策应是能提供最大增量收益的政策.
4.Collection Policy and Procedure收帐政策和程序
收帐费用越高,坏帐比率越低,平均收帐期就越短.
Trade-off the level of expenditures with the reduction in the cost of baddebt losses and savings due to the reduction in investment in receivables.
二、Inventory management and control 存货管理与 控制
Chapter 10 Accounts Receivable and Inventory Management 应收帐款和存货管理
3.Credit terms 信用条件(信用期间（credit period）、现金折扣
期间（cash discount period）、现金折扣率（cash discount rate）)
2.Economic Order Quantity 经济订货量 EOQ
每次订货成本 O(ordering costs),固定不变;
单位储存成本C(carrying costs per unit),常数;
一次订货量 Q(quantity ordered),寻找最优订货量;
年耗用量S(the total usage in units-- per year),常数
1.inventories(库存)
raw materials,work-in-process,in transit,finishedgoods,et.
库存过多,将会占用资金;过少,存货短缺(生产损失和销售 损失).
存货管理的重点:the resulting savings exceed the total cost of holding the added inventory.
The greater the relative amount expended,the lower the proportion of bad-debt losses,and the shorter the average collection period.
∴权衡收帐费用的增加和坏帐损失的减少及应收帐款占用资金的节省.
usage)+Safety stock 再订货点=平均交货期×平均日耗用量+安全存货量 权衡储存成本与缺货成本,使两者之和最小