基本信息
文件名称：亨格瑞成本与管理会计（第16版） 课件Chapter 21Inventory Management, Just-in-Time, and Simplified Costing Methods.pptx
文件大小：570.24 KB
总页数：44 页
更新时间：2025-03-26
总字数：约1.82万字
文档摘要

CostAccountingSeventeenthEdition,GlobalEditionChapter21InventoryManagement,Just-in-Time,andSimplifiedCostingMethodsCopyright?2021PearsonEducationLtd.

LearningObjectives(1of2)21.1Identifysixcategoriesofcostsassociatedwithgoodsforsale21.2Balanceorderingcostswithcarryingcostsusingtheeconomic-order-quantity(EOQ)decisionmodel21.3IdentifytheeffectoferrorsthatcanarisewhenusingtheEOQdecisionmodelandwaystoreduceconflictsbetweentheEOQmodelandmodelsusedforperformanceevaluation21.4Describewhycompaniesareusingjust-in-time(JIT)purchasing

LearningObjectives(2of2)21.5Distinguishmaterialsrequirementsplanning(MRP)systemsfromjust-in-time(JIT)systemsformanufacturing21.6Identifythefeaturesandbenefitsofajust-in-timeproductionssystem21.7Describedifferentwaysbackflushcostingcansimplifytraditionalinventory-costingsystems21.8Understandtheprinciplesofleanaccounting

InventoryManagementinRetailOrganizationsInventorymanagementincludesplanning,coordinating,andcontrollingactivitiesrelatedtotheflowofinventoryinto,through,andoutofanorganization.Anumberofdifferenttypesofcostsareassociatedwithinventoryotherthanthecostoftheactualgoodspurchased.

CostsAssociatedwithGoodsforSaleOverviewManaginginventoriestoincreasenetincomerequireseffectivelymanagingcoststhatfallintothesesixcategories:PurchasingcostsOrderingcostsCarryingcostsStockoutcostsQualitycostsShrinkagecosts

CostsAssociatedwithGoodsforSaleDetails(1of3)Purchasingcostsarethecostofgoodsacquiredfromsuppliers,includingincomingfreightcosts.Usuallythisisthelargestcostcategoryofgoodsininventory.Orderingcostsarethecostsofpreparingandissuingpurchaseorders,receivingandinspectingtheitemsincludedintheorders,andmatchinginvoicesreceived,purchaseorders,anddeliveryrecordstomakepayments.

CostsAssociated