管理会计(英文版)课后习题答案(高等教育出版社)chapter19

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1、管理会计（高等教育出版社）于增彪（清华大学）改编余绪缨（厦门大学）审校CHAPTER19INVENTORYMANAGEMENTQUESTIONSFORWRITINGANDDISCUSSION1.Orderingcostsarethecostsofplacingandreceivinganorder.Examplesincludecleri・calcosts,documents,insuranee,andun-loading.2.Setupcostsarethecostsofpreparingequipm

2、entandfacilitiessothattheycanbeusedforproducingaproductorcomponent.Examplesincludewagesofidledproduct!onworkers,lostincome,andthecostsoftestruns・3.Carryingcostsarethecostsofcarryingin-ventory.Examplesincludeinsurance,taxes,handlingcosts,andtheopportunity

3、costofcapitaltiedupininventory.4.Stockoutcostsarethecostsofinsufficientinventory(e.g.,lostsalesandinterruptedproduction).5.Asorderingcostsdecrease,fewerandlargerordersmustbeplaced.This,inturn,increasestheunitsininventoryand,thus,increasescarryingcosts

4、・6.Reasonsforcarryinginventoryineludethefollowing:(a)tobalancesetupandcarryingcosts;(b)tosatisfycustomerdemand;(c)toavoidshuttingdownmanufacturingfacilities;(d)totakeadvantageofdiscounts;and(e)tohedgeagainstfuturepriceincreases.7.Theeconomicorderquantity

5、istheamountthatshouldbeorderedsoastominimizethesumoforderingandcarryingcosts・8-Reorderpoint=3x12=36units;Safetystock=3(15-12)=9units9.Safetystockissimplythedifferencebetweenmaximumdemandandaveragedemand,multipliedbytheleadtime・Byreorderingwheneverthei

6、nventorylevelhitsthesafetystockpoint，acompanyisensuredofalwayshavingsufficientinventoryonhandtomeetdemand.10.JITminimizescarryingcostsbydrivinginventoriestoinsignificantlevels・Orderingcostsareminimizedbyenteringintolong-termcontractswithsuppliers(ordrivi

7、ngsetuptimestozero).11.JITmanufacturingisademand-pullapproachtomanufacturing.Itdiffersfromtraditionalmanufacturingbysignificantlyreducingrelianceoninventories,formingmanufacturingcells,usinginterdisciplinarylabor,decentralizingservices,andadoptingaph

8、ilosophyoftotalqualitycontrol.12.Manufacturingcellsarecollectionsofmachinesandlabordedicatedtotheproductionofasingleproductorsubassembly.Eachcelliscapableofperformingavarietyofop-erations.Thisdiffersfromthedepartmentalorg