以下是高顿网校为大家整理的:F2会计师与企业汇总,希望对考生们有所帮助。
 
  4.4 Reorder level
  The re-order level is the level of stockholding at which a fresh order is placed with a supplier.
  Re-order level = maximum supply lead time (in days or weeks) maximum daily or weekly demand for the item.
 
  What stock control system to use?
  Minimum stock level
  The minimum stock level for an item of stock is a warning level.
  Minimum stock level = re-order level – (average demand for the item each day/month x average length of lead time in days/months)
 
  Maximum stock level
  The maximum stock level is a stock level that should never be exceeded.
  Maximum stock level = reorder level + reorder quantity – (minimum usage per day x Minimum lead time per order)
 
  Example :
  Z Ltd. places an order of 500 units, to replenish its stock of a particular component
  Whenever the stock balance is reduced to 300 units. The order takes at least four days
  to be delivered and Z ltd. uses at least 50 components each day. What is the maximum
  stock level?
 
  Solution:
  Reorder level : 300 units
  Reorder quantity: 500 units
  Minimum usage: 50 units (minimum usage) x 4 days (minimum lead time) = 200 units
  Total = 300 + 500 – 200 = 600 units
  The maximum level is 600 units.
 
  Example :
  Calculate the re-order level, minimum stock level and maximum stock level from the
  Following date.
  Minimum lead time 4 days
  Average lead time 5 days
  Maximum lead time 7 days
  Maximum usage 500 units/day
  Minimum usage 300 units/day
  Re-order quantity 5,400 units
 
  Solution:
  Reorder level = Maximum usage x Maximum lead time
  = 500 units x 7 days = 3500units
  Minimum stock level = Reorder level – average demand for items x average lead time
  = 3500 – 400 units x 5 days
  = 1,500 units
  Maximum stock level = Reorder level + reorder quantity – minimum lead time x
  Minimum usage
  = 3500 + 5400 – 300units x 4 days
  = 7700 units
 
  Example for the whole session:
  1. A company determines its order quantity for a raw material by using the Economic Order Quantity (EOQ) model.
  What would be the effects on the EOQ and the total annual holding cost of a decrease in the cost of ordering a batch of raw material?
  EOQ Total annual holding cost
  A. Higher Lower
  B. Higher Higher
  C. Lower Higher
  D. Lower Lower
  Solution is D.
  If there is a decrease in the cost of ordering a batch of raw material, then the EOQ will also be lower( as the numerator in the EOQ equation will be lower). If the EOQ is lower, than average inventory held (EOQ /2) with also be lower and therefore the total annual holding costs will also be lower.
 
  2. What is the economic batch quantity used to establish?
  Optimal
  A. reorder quantity
  B. reorder level
  C. cumulative production quantity
  D. inventory level for production
  Solution is C
  The economic batch quantity is used to establish the cumulative production quantity.
 
  高顿网校小编寄语:羡慕别人得到的,不如珍惜自己拥有的。

   ACCA官方微信    
  扫一扫微信,*9时间获取2014年ACCA考试报名时间和考试时间提醒
  
  高顿网校特别提醒:已经报名2014年ACCA考试的考生可按照复习计划有效进行!另外,高顿网校2014年ACCA考试辅导高清课程已经开通,通过针对性地讲解、训练、答疑、模考,对学习过程进行全程跟踪、分析、指导,可以帮助考生全面提升备考效果。
  
  报考指南:2014年ACCA考试备考指南
  免费题库:2014年ACCA考试免费题库
  考前冲刺:ACCA备考秘籍
  高清网课:ACCA考试网络课程