tác động của tài chính invertor

Định nghĩa của tồn kho tồn kho có thể được định nghĩa là số tiền vật liệu mà một công ty có trong chứng khoán tại một thời điểm cụ thể

GLOBAL LOGISTICSGLOBAL LOGISTICSLECTURE 2: FINANCIAL IMPACT OF INVENTORY AgendaAgenda1 Definition of Inventory2 Types of Inventory3 Positive financial impacts of Inventory4 Negative financial impacts of Inventory5 Inventory and Cash flow6 Summary 1 Definition of Inventory1 Definition of InventoryInventory can be defined as the amount of material which a company has in stock at a specific time.In term of finance, Inventory can be defined as the total capital investment over all the materials stocked in the company at any specific time. 2 Type of Inventory2 Type of InventoryInventory can be in form of: raw material inventoryin process inventoryfinished goods inventoryspare parts inventorytools and equipmentsoffice stationary etc. 3 Positive financial impacts of 3 Positive financial impacts of inventoryinventoryInventory has many positive impacts in term of cost saving, sales support and effective operation:Material available to meet future demandTo avoid Bullwhip effect:◦demand information is distorted as it moves away from the end-use customer◦higher safety stock inventories to are stored to compensateInventory provide an independence from vendors 3 Positive financial impacts of 3 Positive financial impacts of inventoryinventoryKeep supply chain moves smoothlyTake advantage of discount as buying large amount of materialTo reduce machine idle times by providing enough in-process inventories at appropriate locationsTo reduce clerical cost associated with order preparation, order procurement 3 Positive financial impacts of 3 Positive financial impacts of inventoryinventoryTo reduce the material handling cost of semi-finished products by moving them in large quantities between operations.Stability of Input costTake advantage of discount as buying large amount of material.Take advantage of economy of scale in transportation 4 Negative financial impact of 4 Negative financial impact of inventoryinventoryInventory cost in a business include:Unit cost: it is usually the purchase price of the item under consideration. If unit cost is related with the purchase quantity, it is called as discount price.Procurement costs: This includes the cost of order preparation, tender placement, cost of postages, telephone costs, receiving costs, set up cost etc. 4 Negative financial impact of 4 Negative financial impact of inventoryinventoryCarrying costs: This represents the cost of maintaining inventories in the plant. It includes the cost of insurance, security, warehouse rent, taxes, interest on capital engaged, spoilage, breakage etc.Stock-out costs: This represents the cost of loss of demand due to shortage in supplies. This includes cost of loss of profit, loss of customer, loss of goodwill, penalty etc. 4 Negative financial impact of 4 Negative financial impact of inventoryinventory The total annual cost of inventory can be expressed as: Total annual inventory cost = Cost of items + Annual procurement cost + Annual carrying cost + Stock-out costThe objective is to minimize the total annual cost of inventory to maximize the annual profit ! 123doc.vn