存货成本

因此，进行合理的库存管理，尽量在各种存货成本与存货效益之间做出权衡，达到两者的最佳结合，对现代企业的生产经营是十分重要的。

So it is important to control the storage and weigh the inventory costs with inventory benefits .

若先储备规模为58.58平方公里，则最低存货成本将增加很多，减小了期望利润。

If the reserve scale is 58.58 square kilometers , the minimum inventory costs will increase many , reducing the expected profits .

依据FIFO作为核算存货成本是一个最合理的计价方法。

It 's reasonable to calculate inventory cost based on FIFO .

相反，在一定条件下实施VMI后还可能使供应商的存货成本较以前减少。

However , we can also show a possibility that the supplier 's inventory-related cost with VMI is less than without VMI .

文章认为，我国制造商实施VMI的主要目的在于降低存货成本和延长付款周期，从长期来看，VMI的机制有利于降低整个供应链的存货水平；

Manufacturer 's major aims to implement VMI are to reduce inventory cost and postpone payment cycle . In a long term , the VMI mechanism is benefit to cut down the inventory in the whole supply chain .

期末存货成本计算如下

The cost of the ending inventory may be computed as follows

计算出期末存货成本（或销货成本）。

Pricing out either the cost of goods sold or the ending inventory .

边际成本计算（法）存货成本计算方法。

Marginal costing The method of process costing used .

按分批实际进价法计算存货成本的数据库设计

Databank Design for Counting the Cost of Stock by Actual Cost Price in Separate Batches

它也会导致资产负债表上所报告的存货成本最高。

It will also yield the highest figure for the inventory reported on the balance sheet .

决定存货成本的准则

Guidelines for determining inventory cost

经济学视角：后进先出法与先进先出法存货成本计算方法。

From Economic Perspective : the LIFO and the FIFO ; The method of process costing used .

存货成本计价与控制

Inventory costing and control

其核心问题有两点，即药品存货成本最低化和药品库存量最优化。

The two key points are the lowest cost of medicine stock and the most optimization quantity of stock .

在报价驱动交易机制下，买卖价差由指令处理成本、存货成本和非对称信息成本构成。

In a quote-driven market , bid-ask spread is composed of order processing costs , stock holding costs and asymmetric information cost .

使用前述数据，18个单位的期末存货成本的确定如下

Using the same data as in the preceding illustrations the cost of 18 units in the ending inventory is determined as follows

这一期间的销货成本可通过可供销售的商品成本减去期末存货成本而求得

The cost of goods sold during the period is determined by subtracting the ending inventory from the cost of goods available for sale

库存中心成本板块研究了如何将订货批量调节到最优值使得存货成本最小。

In the part of Inventory Cost , research was launched on the optimum amount of each order leading to minimum inventory cost .

供应链分销网络的成本主要由固定成本、运输成本、存货成本和缺货成本组成。

The distribution costs comprise four items : fixed costs , transportation costs , inventory holding costs and backordering costs in the supply chain .

通过分配成本，我们很容易地将可供销售的商品成本分为销货成本和期末存货成本两部分。

By assigning cost we are simply dividing the cost of the goods available for sale between cost of goods sold and ending inventory .

基于回购合同的季末库存残值信息甄别研究计算出期末存货成本（或销货成本）。

Research on Screening Information of Surplus Value of Overstock with Buyback Contract pricing out either the cost of goods sold or the ending inventory .

企业可以直接从账面上确定出期末存货成本和本期销货成本，而不需盘点存货数量。

The business can determine the cost of ending inventory and the cost of goods sold directly from the accounts without having to count the merchandise .

本文就存货成本计算中，不同计算方法对成本、利润、税金的影响，进行分析研究。

This paper analyses and studies the influence of cost of the inventory on cost , profit and taxes when different methods of calculation are used .

分别从集中式供应链系统和分散式供应链系统角度，提出了生产成本和促销存货成本同时扰动的最优应对策略。

For centralized and decentralized supply chains , optimal disruption strategies responding to combined disruptions of production cost and sales promotion cost are proposed , respectively .

控制并且降低存货成本是大型机械制造企业生产经营活动追求的目标之一，本文介绍了控制存货的五种有效方法。

One of big mechanical manufacture enterprise 's business objects is to control and reduce the inventory cost . Five methods of controlling the inventory cost is introduced .

文章通过对应收账款和存货成本决策问题的研究，探讨了企业将如何降低资金运营成本，规避风险，提高效益的问题。

This article makes research about decision-making on cost of receivable account funds and stock , and discuss about howto reduce operation cost , dodge the risk and enhance benefit .

而供应系统总成本则包括工厂生产成本、运输成本、物流中心营运成本及物流中心存货成本等四项。

Herein , total expected cost is the sum of total production costs , total transportation costs , total operation costs of distribution centers , and total inventory costs of distribution centers .

发达国家的企业物流占销售额的9.5-10%之间，我国企业的物流成本占销售额的比重在20-40%之间，而存货成本又占了物流成本的30%以上。

The logistics cost accounts about 9.5-10 % of sales in developed country , but in China , it is about 20-40 % and stock accounts above 30 % of logistics cost .

另一方面，计算出的销货成本最高的那种方法将会导致销货毛利和存货成本最低。

On the other hand , the method that yields the highest figure for the cost of goods sold will yield the lowest figure for gross profit and lowest figure for inventory .

取而代之的是在期末时，由企业盘点实存数，然后利用单位成本来确定出期末存货成本。

Instead , at the end of the period , the business makes a physical count of the inventory on hand and applies the unit cost to determine the cost of ending inventory .