30110188
Descrição
FlashCards por Denise Johnson, atualizado more than 1 year ago
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Criado por Denise Johnson
mais de 4 anos atrás
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| Questão | Responda |
| Chapter 3 Inventory Re-order Level | Max usage × Max lead time + Buffer inventory (if given) |
| Minimum Order Quantity | Minimum inventory level = Reorder level – (Average usage × Average lead time) |
| Maximum inventory level | Maximum inventory level = Reorder level + Reorder Quantity – (Min usage × Min lead time) |
| Average inventory | Minimum inventory + ½ Reorder quantity |
| economic order quantity (EOQ | EOQ= 2CoD CH D = annual demand in units Co = fixed cost per order CH = cost of holding one unit for one year |
| Chapter 10 Short Term Decision Making Breakeven point | Fixed Costs / Contribution per unit |
| Margin of safety (units) | budgeted sales in units - breakeven sales in units |
| Margin of safety % | budgeted sales units - breakeven sales units / budgeted sales units x 100 |
| Margin of Safety revenue | margin of safety units x Selling price per unit |
| Target profit sales volume | Fixed costs + required profit / contribution per unit |
| Target profit sales value | Fixed Costs + required profit / contribution per unit x sales price per unit |
| profit volume ratio | contribution per unit / selling price per unit |
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