經(jīng)濟(jì)訂購(gòu)量模式的缺點(diǎn)是什么_2024年ACCA考試FM知識(shí)點(diǎn)
逆風(fēng)翻盤,，向陽而生,，奮斗不止,，夢(mèng)想就在眼前。acca設(shè)有15門課程,，科目間存在聯(lián)系。今天為同學(xué)們整理了FM科目Drawbacks of the EOQ model（經(jīng)濟(jì)訂購(gòu)量模式的缺點(diǎn)）相關(guān)知識(shí)點(diǎn),，具體內(nèi)容如下,。
【內(nèi)容導(dǎo)航】
Drawbacks of the EOQ model-經(jīng)濟(jì)訂購(gòu)量模式的缺點(diǎn)
【知識(shí)點(diǎn)】
Drawbacks of the EOQ model-經(jīng)濟(jì)訂購(gòu)量模式的缺點(diǎn)
Drawbacks of the EOQ model-經(jīng)濟(jì)訂購(gòu)量模式的缺點(diǎn)
(a) It assumes 0 lead times, and 0 bulk purchase discounts (although these can be adjusted for as shown above).
(b) Ignores the possibility of supplier shortages or price rises.
(c) Ignores fluctuations in demand (assume finished good can be sold freely).
(d) Ignores the benefit of holding inventory to customers, such as, more choices, short lead times (hard to calculate) .
(e) Ignores the other hidden/indirect costs of holding inventory (JIT below).
夢(mèng)想不是遙不可及的，只有堅(jiān)持努力,，才能實(shí)現(xiàn)自己的目標(biāo),。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，同學(xué)們要抓緊時(shí)間復(fù)習(xí),。
注：以上內(nèi)容來自24年基礎(chǔ)精講班-Echo Wang第10講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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