中级2024存货知识点概括
English Answer:
Inventory Management Concepts:
Inventory turnover ratio.
Economic order quantity (EOQ)。
Safety stock.
Just-in-time (JIT) inventory.
Inventory valuation methods (FIFO, LIFO, weighted average)。
Inventory Costs:
Purchase cost.
Carrying cost.
Ordering cost.
Inventory Optimization:
ABC analysis.
Vendor-managed inventory (VMI)。
Consignment inventory.
Inventory Control:
Two-bin system.
Perpetual inventory system.
Periodic inventory system.
truncated value Inventory Accounting:
Lower of cost or market (LCM)。
Inventory write-downs and write-offs.
Inventory reserves.
Advanced Inventory Management Techniques:
Radio frequency identification (RFID)。
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