Company A buys 8,000 pieces of a certain product every year at a unit price of 10 yuan. The cost of

The answer is as follows: economic order quantities.

Minimum Annual Total Cost: 81200;

Number of orders per year: 20;

Order Point: 308;

Extended information: The ordering point method, also known as the ordering point method, began in the 30s of the 20th century.

The order point method refers to the gradual reduction of a certain material or product due to production or sales reasons, and when the inventory is reduced to a pre-set point, an order form (purchase order or processing order) is issued to replenish the inventory.

until the stock level is reduced to safety stock.

When the material (product) ordered by the order just arrives at the warehouse to supplement the consumption of the previous period, the numerical point of this order is called the order point.

The ordering point method has its own limitations. For example, although the inventory of a certain material has been reduced to the order point, the company may not have received new orders in the near future, so there is no new demand in the near future, and it can not be considered for the time being. Therefore, the order point method will also cause some more inventory backlog and capital occupation.

The ordering point, also known as the warning point, refers to the inventory quantity QP of the ordering point.

It is a parameter used to indicate that a certain item has reached the time of order. The size of the inventory at the order point depends on the order lead time TP and daily consumption cm of the material.

The length of the order lead time depends on the time of sending personnel to go and handle the order procedures, the supplier's preparation time and the transportation plan and consignment time, the carrier loading, transportation time and the sum of the time required for unloading, transshipment and inspection of the warehouse.

The order lead time multiplied by the daily consumption is the inventory quantity QP at the order point. Under the condition of uneven production, the consumption of materials is sometimes fast and slow, and the inventory falls to the order point sooner or later.

Therefore, according to the time when the actual inventory of materials drops to the order point, the dispatch of personnel to order materials can prevent the shortage of materials and over-storage caused by changes in consumption speed under the condition of bulk ordering.

Economy order lot: 400

Minimum Annual Total Cost: 81200;

Number of orders per year: 20;

Order Point: 308;

According to the description, economic order lot = EOQ = under the root number (2SD H) = under the root number (2 * 8000 * 30 3) = 400 (pieces). The number of orders per year: n = d eoq = 8000 400 = 20 (times). The number of orders per year ct = ch + cr + cp = + pd = 81200 (yuan).

Order point RL = LT (D 52) = 2 * (8000 52) = pieces).

Accounts receivable risk prevention

First, it is necessary to raise awareness and strengthen the determination to control non-performing accounts receivable. A virtuous asset cycle is the basic condition for the survival and development of an enterprise, because of the difficulty in realizing assets and the formation of a large number of accounts receivable that cannot be repaid on time, has gradually become the most common reason for enterprise bankruptcy, with the establishment of China's modern enterprise system, especially the gradual improvement of the commercial operation of banks, this trend will inevitably develop further. Non-performing accounts receivable can not only lead to a deterioration in the financial situation, but also jeopardize the production and development of the enterprise.

In view of this situation, enterprises need to improve the scientific understanding of accounts receivable management and control non-performing accounts receivable to the lowest level.

Second, improve the management system, the establishment of a system to control the bad accounts receivable system guarantee system. First, it is necessary to establish a credit evaluation system, that is, what kind of conditions can the construction unit meet the credit standards and conditions that can advance funds. Second, it is necessary to establish a sound contract management system, and make clear provisions on the payment method, return period, return method, and liability for breach of contract of the construction unit, so as to enhance the awareness of the law.

Third, it is necessary to establish a responsibility system for accounts receivable, and clearly stipulate the responsible units and responsible persons. Fourth, it is necessary to establish a reasonable reward and punishment system, which should be used as the main indicator of the economic responsibility system and the performance of the outgoing audit. Fifth, it is necessary to establish an accounts receivable analysis system, analyze the current situation and development trend of accounts receivable and the implementation of the system, and take timely measures to control it.

Third, the whole process control should be implemented to prevent the generation of bad accounts receivable. The control of accounts receivable should be mainly controlled in two stages: one stage is the stage of the project's bidding contract, which requires careful investigation and research on the owner's quality, repayment ability and financial status, and analyzes its macroeconomic policies, issues a feasibility study report, evaluates the owner's credit status, and then makes a decision on whether to advance funds.

On the other hand, the internal performance of the contract, such as quality, construction period and settlement, etc., is in accordance with the provisions of the contract, through analysis, for adverse trends should be taken in time to recover losses, and to prevent the occurrence of disguised advances.

Economic order batch = EOQ = under the root number (2SD H) = under the root number (2 * 8000 * 30 3) = 400 pieces (2) the number of orders per year CT = CH + CR + CP = + PD = 81200 yuan (3) the number of orders per year: n = d EOQ = 8000 400 = 20 times (4) order point: RL = LT (D 52) = 2 (8000 52) = pieces.

is a percentage of the price of the material.

It is a calculated rate based on the material price*.

When it is 40%, the fee = material price *

Procurement and storage fee = (original price of materials + transportation and miscellaneous costs + transportation loss fee) Procurement and storage rate.

There is no storage fee for normal delivery, unless you fool you, but if you want to put it in the other logistics company for a long time, for example, if you ask for an extra 1 month and a half months, then the logistics company will charge you a storage fee.

Small management fee, charged quarterly, the average daily deposit in the first quarter is more than 300 play, no management fee is waived. Less than 300 yuan, 3 yuan per quarter.

This topic is a logistics management topic.

The major of logistics management cultivates senior application talents with basic theories and professional knowledge skills in logistics enterprise operation and management, logistics system planning and design and related disciplines, solid theoretical knowledge of operations research, management, economics, logistics and international transport regulations, and proficient in using foreign languages and modern management techniques and methods to deal with logistics management business. Students are required to be familiar with domestic and foreign transportation regulations, conventions and practices, understand China's foreign economic guidelines, policies and regulations, and master the basic knowledge, technology and methods of operation and management of logistics service enterprises; Have certain management organization ability and public relations ability, and have preliminary scientific research ability; Strong English listening, speaking, reading, writing and translating skills. Understand the current situation and trend of logistics management development.

Summary Piece. Economic order batch = EOQ = under the root number (2SD H) = under the root number (2 * 8000 * 30 3) = 400 pieces (2) the number of orders per year ct = CH + CR + CP = + PD = 81200 yuan (3) the number of orders per year: n = d EOQ = 8000 400 = 20 times (4) order point:

rl=lt(d 52)=2 (8000 52)=pcs.

2 20 means that if you can pay within 20 days, you will be given a 2% discount, and n 60 means that if you can pay within 60 days, that is, if you have to pay in full within 60 days, we can play n discount, n is the discount agreed at that time. For example, if you can pay within 20 days, there will be a discount of 2, so that you have 100 items, assuming that the goods are 50 yuan, the discount for the reserve is: 100*50*2, if the other party pays within 60 days, you can enjoy a cash discount of 3.

That is, the discount you give is: 100*50*3.

Extended Materials: Cash Discounts and Commercial Discounts.

The difference: 1. Cash discount, also known as sales discount, is a kind of discount provided to urge customers to pay off the goods as soon as possible. The cash discount is expressed as:

2 10, 1 20, n 30 (i.e. payment within 10 days, 2% discount on the payment; Payment within 20 days, 1% discount on the purchase price, full payment within 30 days). The cash discount occurs after the sale of goods and is a financing expense, so the sales discount cannot be deducted from the sales amount.

2. Commercial discount refers to the deduction given by the enterprise on the price of goods according to the market supply and demand, or for different customers. Filial piety commercial discounts are one of the most commonly used ways for businesses. In order to expand sales and occupy the market, enterprises give commercial discounts to wholesalers, and adopt the strategy of more sales and lower sales, which is what we usually call "small profits but quick turnover", such as buying 5 pieces, and selling ** discount of 10%; Buy 10 pieces, 20% off, etc.

It is characterized by the fact that discounts occur at the same time as the sale is realized.

3. The time at which the discount occurs is different. Cash discounts occur after the sale of goods, and businesses recognize sales revenue.

the relevant cash discount cannot be determined, and whether the cash discount occurs after the sale shall be subject to payment by the buyer; The commercial discount has already occurred at the time of sale, and when the enterprise sales are realized, as long as the sales revenue is recognized according to the net amount after deducting the commercial discount, there is no need for accounting treatment.

4. Different purposes. A cash discount is a debt deduction given to encourage customers to pay early; A commercial discount is a **deduction that is given to boost sales.

5. If the cash discount is involved in the sale of goods, when the VAT invoice is issued, the amount of sales revenue shall still be determined according to the amount before the deduction of the cash discount, and the amount of the cash discount shall not be issued. In terms of accounting, a cash discount is a cost of capital.

Finance charges are included when incurred.

Company A buys 8,000 pieces of a certain product every year at a unit price of 10 yuan. The cost of each order is 30 yuan, and the storage cost of each unit is 3 yuan.

This problem needs to calculate the purchase cost, order cost and storage cost of company A, and then calculate the economic lot as the basis. 1.The procurement cost is 8,000 pieces of a certain product purchased every year, and the unit price is 10 yuan, so the procurement cost of company A is 8,000 10 = 80,000 yuan.

2.The order cost is 30 yuan per order, because we don't know how many times we need to order each year, so we need to calculate the order cost through economic lots. Assuming that the economic lot size is q, then the number of orders required per spring year is 8000 q.

The annual order cost is (8000 q) 30 yuan. 3.The storage cost is 3 yuan per unit, so the annual storage cost is 8,000 3 = 24,000 yuan.

4.The formula for economic batch economic batch is: q = 2ds h), where d is the annual demand, s is the order cost, and h is the unit storage cost.

Bringing in the values yields: q = 2 8000 30 3) = 490 pieces. As a result, Company A's economic batch size is 490 pieces, and the number of orders required per year is 8,000,490.

The annual order cost is 30 = 489 RMB.

Summary. Economic batch: Q=(2ds h05=(2x1000x30 (30%x10)) pieces) The total cost of the lowest year is:

PD+DS+OH=10X8000+2X1000X30 400=81200 Yuan Annual Order Times: N=1000 400=25 (times) Order Point: R=(1000 52)X2=Pieces).

A company at a unit price of 12 yuan per year to buy a product 10,000 pieces, each order fee of 30 yuan, unit maintenance inventory fee according to the library of 18% of the value of the value of the goods, if each lead time for 2 weeks to try to find EOQ, the worst low annual total cost, the annual volume of the number of goods n and the order point rl

Economic batch: Q = (2ds h05 = (2x1000x30 (30%x10)) pieces) The total annual cost at the bottom is pin and carry: PD+DS+OH=10x8000+2x1000x30 400=81200 yuan, the number of annual orders:

n = 1000 400 = 25 (times) order point Zhisen: r = (1000 52) x 2 = pieces).

Take a look.

150-100) x 100,000 600,000.

The loss was 100,000 yuan.

Break-even point.

700,000,500,000 pieces.

Profit 150,000: 15 500,000 pieces.

For example, 600 pieces of product A are sold, each piece is priced at 150 yuan, the price is 90,000 yuan, and the output value-added tax is 15,300 yuan, and the tax has not yet been received.

Borrow: Bank deposit.

Accounts receivable 15300

Credit: The main business is the income.

Taxes and fees due. - VAT payable (output tax.

450 pieces of product B were sold, each priced at 100 yuan, the price was 45,000 yuan, and the output value-added tax was 7,650 yuan, and the price tax has been received by the bank.

Debit: Bank deposit 52650

Credit: main business income 45000

Tax Payable - VAT Payable (Output Tax) 7650Additional Information:Profit and Nazen break-even points.

27 million (800-600) = 10,000 units.

The lowest selling price is x

2700+40)/(x-600)=12

Solution x = meta.

The lowest selling price is yuan.

2700+40)/(x-600)=12

The formula is replaced with :

Fixed Fee (Product Unit Price - Total Cost) = Break-even Point.

27 million (800-600) = 10,000 units.