成本与管理会计（第15版） 课件 GE_hca15_ppt_ch20.ppt

CHAPTER20InventoryManagement,Just-in-Time,andSimplifiedCostingMethods

Chapter20learningobjectivesIdentifysixcategoriesofcostsassociatedwithgoodsforsaleBalanceorderingcostswithcarryingcostsusingtheeconomic-order-quantity(EOQ)decisionmodelIdentifytheeffectoferrorsthatcanarisewhenusingtheEOQdecisionmodelandwaystoreduceconflictsbetweentheEOQmodelandmodelsusedforperformanceevaluation20-2

Chapter20learningobjectives,cont’dDescribewhycompaniesareusingjust-in-time(JIT)purchasingDistinguishmaterialsrequirementsplanning(MRP)systemsfromjust-in-time(JIT)systemsformanufacturingIdentifythefeaturesandbenefitsofajust-in-timeproductionsystem20-3

Chapter20learningobjectives,concludedDescribedifferentwaysbackflushcostingcansimplifytraditionalinventory-costingsystemsUnderstandtheprinciplesofleanaccounting20-4

InventoryManagementin

OrganizationsInventorymanagementincludesplanning,coordinating,andcontrollingactivitiesrelatedtotheflowofinventoryinto,through,andoutofanorganization.20-5

CostsAssociatedwith

GoodsforSale,overviewManaginginventoriestoincreasenetincomerequireseffectivelymanagingcoststhatfallintothesesixcategories:Purchasingcosts.Orderingcosts.Carryingcosts.Stockoutcosts.Qualitycosts.Shrinkagecosts.20-6

CostsAssociatedwith

GoodsforSale,detailsPurchasingcosts—thecostofgoodsacquiredfromsuppliers,includingincomingfreightcosts.Usuallythisisthelargestcostcategoryofgoodsininventory.Orderingcosts—thecostsofpreparingandissuingpurchaseorders,receivingandinspectingtheitemsincludedintheorders,andmatchinginvoicesreceived,purchaseorders,anddeliveryrecordstomakepayments.20-7

CostsAssociatedwith

GoodsforSale,details,cont’dCarryingcosts—thecoststhatarisewhilegoodsarebeingheldininventory.Thesecostsincludetheopportunitycostoftheinvestmenttiedupininventory,