EOQ的問題 - 會計
By Donna
at 2010-08-19T18:32
at 2010-08-19T18:32
Table of Contents
請教大家
席克雜貨店賣巧克力,每週需要量36盒,每盒$2.60,交貨期間為3天(半週)
每次訂購成本為$11.70,存貨持有成本,包含投資期望報酬率每年12%,以及
損壞偷竊等額外成本每盒每週$0.20(題目CHECK過,我沒打錯字)
問EOQ是多少?
我的算法:
D=36*360/6=2160
P=$11.70
C=$2.60*0.12+$0.2*360/6=$12.312
EOQ=(2*2160*$11.70/$12.312)開根號=65(單位)
標準答案是:
C=$2.60*0.12/52+$0.02=$0.026
EOQ=(2*36*$11.70/$0.026)開根號=180(單位)
題目答案都CHECK過,我沒打錯!
請教大家我是錯在哪邊,為什麼我以每年為計算單位卻算不同答案
謝謝大家
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