n n n the flow of inventory into
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상기업의 재고관리 n 재고관리는 재고흐름과 관련된 계획, 조정, 통 제 활동이다. n 재고흐름 n the flow of inventory into, through, and out of an organization To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 20 -2
EOQ 공식 n D = 일정기간의 수요량(예에서는 1년) n P = 구매주문당 관련주문원가 n C = 수요량에 대해 사용된 기간(1년) 동안 재고 1단위 의 관련 유지원가 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 20 -9
재고상품관리의 두 번째 단계 n 재주문점(Reorder Point)– 신규 주문을 발주해 야 할 보유재고수량 일정기간당 판매수량 x 구매리드타임 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 20 -11
경제적 주문량 사례 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 20 -12
안전재고 사례 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 20 -13
안전재고 사례 계속 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 20 -14
JIT 구매에 있어 관련원가 n 주문원가(Purchase Ordering Costs) n 재고유지원가(Carrying Costs) n 구입원가(Purchasing Costs) n 재고품절원가(Stockout Costs) n 품질원가(Quality Costs)) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 20 -18
JIT 생산의 목표 1. Meet customer demand in a timely basis, 2. with high-quality products, 3. at the lowest possible cost. To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 20 -21
JIT 생산의 효익 n 낮은 재고수준(재고유지원가 감소) n 재작업, 작업폐물, 낭비의 원인을 제거하여 품 질을 개선 n 생산리드타임의 단축 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 20 -23
