有一个 management accounting

有一个 management accounting
A company produced products.The order quantity of the material is 2000 kg.Average usage is 800 kg per week and a safety stock of 1000 kg is kept.lead time between order and receipt is 4 weeks.
week 1：day 1 balance b/f 1350kg 8100total cost
day 3 issue 600kg
day 5 receipt 2000kg 16000 total cost
week 2; day 2 issure 390
day 4 issure 255
week 3; day 3 issure 555
please caculate;
a) re-order level
b) showing how total cost of 4 issure in the three week period would be measured when applying the FIFO
c) showing cost of closing stock would be measured when applying the AVCO 萌萌lolo 1年前他留下的回答 已收到2个回答

zhuangxieren 网友

该名网友总共回答了13个问题，此问答他的回答如下：采纳率：100%

a)
ROP
=(inventory used per period of time × order lead time) + safety stock
=(800 kg × 4 weeks) + 1,000 kg
=4,200 kg
b)
Cost per kg for the material brought forward:
$8,100 ÷ 1,350 kg = $6
Cost per kg for the material received on week1 day 5:
$16,000 ÷ 2,000 kg = $8
FIFO method:
The total cost of material used in week 1 day 3 issue:
600 kg × $6 = $3,600
The total cost of material used in week 2 day 2 issue:
390 kg × $6 = $2,340
The total cost of material used in week 2 day 4 issue:
255 kg × $6 = $1,530
The total cost of material used in week 3 day 3 issue:
105 kg × $6 = $630
450 kg × $8 = $3,600
The total cost of 4 issues in the three week period within the FIFO cost-flow assumption is:
$3,600 + $2,340 + $1,530 + $630 + $3,600= $11,700
c)
AVCO method:
The total cost of material used in week 1 day 3 issue:
600 kg × $6 = $3,600
The average cost of per kg material:
[($8,100 - $3,600)+ $16,000] ÷ [(1,350 kg - 600 kg) + 2,000 kg]=$7.45
The total cost of material used in week 2 & 3 issues:
(390 kg + 255 kg + 555 kg) × $7.45 = $8,940
The total cost of 4 issues in the three week period using the AVCO method is:
$3,600 + $8,940 = $12,540
Hence,when using the AVCO method, the cost of closing stock would be:
($8,100 + $16,000)-$12,540=$11,560

1年前他留下的回答

2

被泪水淋湿的翅膀 网友

该名网友总共回答了20个问题，此问答他的回答如下：采纳率：90%

a)re-order level= 我不确定这个公式是什么 我在网上搜了这个
Ordering point or re-order level = Maximum daily or weekly or monthly usage × Lead time + Safety stock
=600*4*7+2000=
b) Week1 day3 =600kg*(8100/135...

1年前他留下的回答

0

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