2011年ACCA考试《F9财务管理》辅导讲义（34）

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2011年ACCA考试《F9财务管理》辅导讲义（34）

发表时间：2011/7/14 9:04:17 来源：互联网点击关注微信：

为了帮助考生系统的复习ACCA考试全面的了解2011年ACCA考试的相关重点，小编特编辑汇总了2011年ACCA考试辅导资料，希望对您参加本次考试有所帮助！！

Bulk Discounts

A common twist to exam questions is to ask students to evaluate whether bulk discounts are worth taking. While prices reduce, total annual holding costs will increase if more stock is ordered at a time, so the matter needs a little thought. The common approach is one of trial and error. This involves finding the total annual cost (holding cost, re-ordering cost and purchasing cost) at the level indicated by the EOQ and at the level(s) where discount first becomes available.

Figure 3 shows total costs (now including cost of purchasing the stock) plotted against order quantity with discount incorporated.

Figure 3

Point A represents the cost at the order quantity indicated by the EOQ. If stock is ordered in larger quantities, total costs will increase to point B1, at which stage bulk discounts are available, bringing the costs down to point B. Any calculations will involve finding which cost out of A, B or C is the lowest, as Example 1 will show.

Example 1

Moore Limited uses 5,000 units of its main raw material per month. The material costs £4 per unit to buy, supplier’s delivery costs are £25 per order and internal ordering costs are £2 per order. Total annual holding costs are £1 per unit. The supplier has offered a discount of 1% if 4,000 units of the material are bought at a time.

Required:

a. Establish the economic order quantity (EOQ) ignoring the discount opportunities.

b. Determine if the discount offer should be accepted.

Example 1 solutions

Re-order levels

As important as how much to order at a time is the question of when to order more stock. If an order is placed too late, when stocks have been allowed to run too low, a ‘stock-out’ will occur, resulting in either a loss of production or loss of sales, or possibly both.

If orders are placed too soon, when there are still substantial supplies in stock, then stock levels and holding costs will be unnecessarily high. The re-order level as explained below should not be confused with the stock control levels referred to in textbooks – this article ignores these. When it comes to calculating re-order levels, three sets of circumstances can be envisaged.

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