ACCA F2 菜鸟提问A manufacturing company uses 28000 components at an even rate during the year.Each order placed with the supplier of the components is for 1500 components which is the economic order quantity.The company holds a buffer inventory o

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ACCA F2 菜鸟提问A manufacturing company uses 28000 components at an even rate during the year.Each order placed with the supplier of the components is for 1500 components which is the economic order quantity.The company holds a buffer inventory o
ACCA F2 菜鸟提问
A manufacturing company uses 28000 components at an even rate during the year.Each order placed with the supplier of the components is for 1500 components which is the economic order quantity.The company holds a buffer inventory of 700 components.The annual cost of holding one component in inventory is 3.What is the total annual cost of holding inventory of the component
A 2250 B 3300 C 4350 D 4500

ACCA F2 菜鸟提问A manufacturing company uses 28000 components at an even rate during the year.Each order placed with the supplier of the components is for 1500 components which is the economic order quantity.The company holds a buffer inventory o

一家工厂一年平均使用28000个部件.每次向供应商订货都是按最佳经济数量订购1500个部件.公司在剩下700个部件时就会向供应商采购.一个部件的储存成本是每年3元.

问题：一年的存货贮藏（储存）成本是多少.


请看下面的图片,算准一年里储藏了多少数量就行了


首先700件是固定不变的

其次每次采购的1500件,由于用量是平均的（even rate）,所以使用状态是按线性减少,每次用到700件了,就再买1500件,所以一年内在仓库里的平均有1500/2=750件,就是图中这些三角形

这样就可以得到,一年内的平均存货有700+750=1450件

每件储藏成本3元,那么最终结果是1450*3=4350元

答案选C

那个开头的28000误导考生用的,在这道题里没用.

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