书山有路勤为径，学海无涯苦作舟。acca有15门课程，同学们需通过13门。同学们在备考期间需要严格执行备考计划，加强习题练习。今天整理了MA科目Cost of holding inventory（持有存货的成本）相关知识点，准备参加考试的同学们来看看吧。

【内容导航】

Cost of holding inventory-持有存货的成本

【知识点】

Cost of holding inventory-持有存货的成本

Cost of holding inventory-持有存货的成本

(1) Purchasing costs

Purchasing costs = purchase price × annual demand

(2) Holding costs

Holding costs include the following:

▪ interest on capital tied up in inventory

▪ cost of storage space

▪ cost of insurance

▪ risk of obsolescence

▪ deterioration

(3) Ordering costs

The costs associated with placing orders are known as ordering costs, including administrative costs, delivery costs and production run costs.

(4) Stockout costs

Stock out costs are costs associated with running out of inventory, including loss of sales, loss of customers (and customer goodwill) and reduced profits. It may arise when inventory is kept too low.

梦想不是遥不可及的，只有坚持努力，才能实现自己的目标。以上就是为大家整理的MA科目考试知识点了，2024年6月acca考试在即，请同学们抓紧时间复习备考。

注：来自Keryn Yin老师23年基础精讲班第17讲

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