ACCA F2知识点：经济订货批量(EOQ)

发布时间：2021-02-14

想知道ACCA考试中经济订货批量(EOQ)是什么意思吗，接下来就和51题库考试学习网一起去了解下吧!

经济订货批量(EOQ),即Economic Order Quantity可以用来确定企业一次最佳订货(外购或自制)的数量。当企业按照经济订货批量来订货时，可实现订购成本和储存成本之和最小化。最佳的订货数量是使与发出订单的次数有关的成本(total ordering cost)与所发订单的订货量有关的成本(total holding cost)达到最好的平衡。当这两种成本恰当地平衡时，总成本最小。这时所得的订货量就叫做经济订货量(EOQ)或最佳定购量。

1. 经济订购模型——EOQ

订购量增加，平均存货量上升，年度总的储存成本增加

订购量增加，订货的次数减少，年度总的订购成本减少

这个模型基于的假设是：买价是固定的;需求和间隔时间是固定的;储存成本受平均存货量影响;订单成本不受订购量影响;不考虑缺货成本。

所以年储存成本和订购成本的总和先减少，后上升，如上图所示。总的成本最低点对应的订购数量就是EOQ，且恰好总成本那条抛物线的最低点和total holding cost 与 total ordering cost两条线的交点是重合的，因此可以令total holding cost = total ordering cost, 即Q/2×CH = D/Q×CO, 从而将EOQ算出来。

CH = cost of holding a unit of stock for a year

CO = cost of placing an order

D = annual demand

CH表示每单位存货的年度储存成本;CO表示每次订单的订购成本;D表示年需求量

TOC表示年度总订购成本;THC表示年度总储存成本;Q表示订购量

所以：

平均存货量=订购量/2=Q/2

年度总储存成本=平均存货量×每单位存货的年度储存成本=Q/2×CH

年订单次数=年需求量÷订购量= D/Q

年度总订购成本=年订单次数×每订单的订购成本= D/Q×CO

年度总成本=年度总储存成本+年度总订购成本= (Q/2×CH) + (D/Q×CO)

这些公式在考试中是不给的，需要同学们理解记忆滴。

另外在使用EOQ公式时，大家要注意：

1. 成本相关，只包括这些受订单数量影响的成本;

2. 公式中所有量的单位要统一，如CH题目中是每存储一个产品one week的成本是多少，而Demand 是one annual的产品需求量，这两个单位，一个是week，一个是annual，要统一，一般以annual做单位则要在题目的CH基础上 * 52 weeks。

2. 批量折扣BULK DISCOUNTS

大宗购买折扣是否值得采用呢?当价格降低时，如果一次订货量更多，则年储存成本会上升，所以是否采用这种折扣需要计算分析。即分别算出EOQ和刚好能获得折扣的订货水平下的年总成本(储存、再订购和购买成本)，选出最低的那个，从而判断是否选择折扣优惠。

常用方法为试错法来计算和判断。

Step1:先正常计算出EOQ

Step2:计算出在EOQ情况下的Total costs(包括purchase cost、total holding cost、total ordering cost)

Step3:计算出刚好能获得discount 的quantity的情况下的Total costs(包括purchase cost、total holding cost、total ordering cost)

Step4:选择total costs最小时的订货数量

Chart点击并拖拽以移动

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:

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

2. Determine if the discount offer should be accepted.

Solutions

第一步：

solutions点击并拖拽以移动

第二步：

If EOQ:

TC=4×60,000+1,800/2 × 1 + 60,000/1,800 × 27 = ￡241,800

第三步：

If take the discount:

TC=4×60,000 × 99%+4,000/2× 1 + 60,000/4,000 × 27 = ￡ 240,005

第四步：

￡ 240,005 < ￡241,800

So , take the discount .

解决了再订购量(EOQ)的问题，接下来我们要确定到底什么时候订货呢，也就是当仓库的存货的量还剩下多少的时候可以开始订货呢?这就是re-order level 需要解决的问题啦~

3. 再订货水平RE-ORDER LEVELS

EOQ解决一次订购多少的问题，ROL则反映什么时候再次订购存货。

(1)When demand and lead-time are known with certainty

Without buffer inventory

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred tax

provision for their company. They are quite surprised at the impact on the provision caused by changes in accounting

standards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-based

Payment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 and

the directors are unsure how the deferred tax provision will be calculated in its financial statements ended on that

date including the opening provision at 1 November 2003.

Required:

(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferred

taxation under IAS12 ‘Income Taxes’. (5 marks)

正确答案：

(a) (i) IAS12 ‘Income Taxes’ adopts a balance sheet approach to accounting for deferred taxation. The IAS adopts a full
provision approach to accounting for deferred taxation. It is assumed that the recovery of all assets and the settlement
of all liabilities have tax consequences and that these consequences can be estimated reliably and are unavoidable.
IFRS recognition criteria are generally different from those embodied in tax law, and thus ‘temporary’ differences will
arise which represent the difference between the carrying amount of an asset and liability and its basis for taxation
purposes (tax base). The principle is that a company will settle its liabilities and recover its assets over time and at that
point the tax consequences will crystallise.

Thus a change in an accounting standard will often affect the carrying value of an asset or liability which in turn will
affect the amount of the temporary difference between the carrying value and the tax base. This in turn will affect the
amount of the deferred taxation provision which is the tax rate multiplied by the amount of the temporary differences(assuming a net liability for deferred tax.)

 

5 You are an audit manager in Dedza, a firm of Chartered Certified Accountants. Recently, you have been assigned

specific responsibility for undertaking annual reviews of existing clients. The following situations have arisen in

connection with three client companies:

(a) Dedza was appointed auditor and tax advisor to Kora Co, a limited liability company, last year and has recently

issued an unmodified opinion on the financial statements for the year ended 30 June 2005. To your surprise,

the tax authority has just launched an investigation into the affairs of Kora on suspicion of underdeclaring income.

(7 marks)

Required:

Identify and comment on the ethical and other professional issues raised by each of these matters and state what

action, if any, Dedza should now take.

NOTE: The mark allocation is shown against each of the three situations.

正确答案：
5 DEDZA CO
(a) Tax investigation
■ Kora is a relatively new client. Before accepting the assignment(s) Dedza should have carried out customer due
diligence (CDD). Dedza should therefore have a sufficient knowledge and understanding of Kora to be aware of any
suspicions that the tax authority might have.
■ As the investigation has come as a surprise it is possible that, for example:
– the tax authority’s suspicions are unfounded;
– Dedza has failed to recognise suspicious circumstances.
Tutorial note: In either case, Dedza should seek clarification on the period of suspicion and review relevant procedures.
■ Dedza should review any communication from the predecessor auditor obtained in response to its ‘professional inquiry’
(for any professional reasons why the appointment should not have been accepted).
■ A quality control for new audits is that the audit opinion should be subject to a second partner review before it is issued.
It should be considered now whether or not such a review took place. If it did, then it should be sufficiently well
documented to evidence that the review was thorough and not a mere formality.
■ Criminal property includes the proceeds of tax evasion. If Kora is found to be guilty of under-declaring income that is a
money laundering offence.
■ Dedza’s reputational risk will be increased if implicated because it knew (or ought to have known) about Kora’s activities.
(Dedza may also be liable if found to have been negligent in failing to detect any material misstatement arising in the
2004/05 financial statements as a result.)
■ Kora’s audit working paper files and tax returns should be reviewed for any suspicion of fraud being committed by Kora
or error overlooked by Dedza. Tax advisory work should have been undertaken and/or reviewed by a manager/partner
not involved in the audit work.
■ As tax advisor, Dedza could soon be making disclosures of misstatements to the tax authority on behalf of Kora. Dedza
should encourage Kora to make necessary disclosure voluntarily.
■ Dedza will not be in breach of its duty of confidentiality to Kora if Kora gives Dedza permission to disclose information
to the tax authority (or Dedza is legally required to do so).
■ If Dedza finds reasonable grounds to know or suspect that potential disclosures to the tax authority relate to criminal
conduct, then a suspicious transaction report (STR) should be made to the financial intelligence unit (FIU) also.
Tutorial note: Though not the main issue credit will be awarded for other ethical issues such as the potential selfinterest/
self-review threat arising from the provision of other services.

20 Which of the following events occurring after the balance sheet date are classified as adjusting, if material?

1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost.

2 A valuation of land and buildings providing evidence of an impairment in value at the year end.

3 The issue of shares and loan notes.

4 The insolvency of a customer with a balance outstanding at the year end.

A 1 and 3

B 2 and 4

C 2 and 3

D 1 and 4

正确答案：B

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