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1、供应链管理（5）CostTrade-offsin MarketingandLogisticsProductOrderprocessingandinformationcostsInventorycarryingcostsPlace/customerservicelevelsOrderprocessingandinformationcostsPriceLotquantitycostsWarehousingcostsTransportationcostsLOGISTICSMARKETINGComponentso
2、fInventory CarryingCostsCapitalInventoryserviceStoragespaceInventoryriskInventoryPositionsintheManufacturer’sLogisticsSystemFinishedgoods inventory infieldFinishedgoods inventory atplantRaw materials inventoryIn-process inventoryAssumptions:Aone-timeincre
3、ase(decrease)infinishedgoodsinventoryresultsinaone-timeincrease(decrease)inrawmaterialspurchased.NormativeModelofInventory CarryingCostMethodInventorycarryingcostsInventoryinvestmentInsuranceTaxesObsolescencePilferageStorage spacecostsCapital costsInvento
4、ry service costsInventory riskcostsPlantwarehousesPublicwarehousesRentedwarehousesCompany-ownedwarehousesDamageRelocationcostsAdjustingtheCostofMoneytoFittheMethodofInventoryValuationOneMethodAnothermethodInventoryatfullcostVariablecostis80%offullcostInve
5、ntoryatvariablecostCostofmoneybeforetaxis30%Costofmoneyassociatedwiththeinventoryinvestment$10,000,000x80%$8,000,000x30%$2,400,000CostofmoneybeforetaxVariablecostis80%offullcostInventoryatfullcostAdjustedcostofmoneyCostofmoneyassociatedwiththeinventoryinv
6、estment30%80%$10,000,000x24%$2,400,000©DouglasM.LambertSummaryofDataCollectionProcedure123456789101112131415$750,000375,000250,000187,500150,000125,000107,14393,75083,33375,00068,18262,50057,69253,57150,000$300,000150,000100,00075,00060,00050,00042,85737,
7、50033,33330,00027,27325,00023,07721,42820,000$150,00050,00025,00015,00010,0007,1435,3574,1673,3332,7272,2731,9231,6491,428InventoryTurnsAverageInventoryCarryingCostat40PercentCarryingCostSavingsTheImpactofInventoryTurnsonInventoryCarryingCostsRelationship
8、BetweenInventoryTurns andInventoryCarryingCostsInventoryTurns$300,000123456789101112131415$250,000$200,000$175,000$150,000$125,000$100,000$75,000$50,000$37,500$25,0000Inventorycarryingcosts$225,000$275,000Source:Dou
