2021年07月27日 18:07
<section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; color: rgb(51, 51, 51); white-space: normal; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 5px 0px 20px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px 0px -20px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: left; transform: translate3d(-20px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 50px; height: 55px; vertical-align: top; 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padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 2px; border-radius: 0px; border-style: dashed; border-color: rgb(29, 29, 29) rgb(29, 29, 29) rgb(182, 182, 182) rgb(182, 182, 182); box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 5px 0px -5px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 15px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 0px; border-radius: 0px; border-style: none; border-color: rgb(255, 255, 255); box-shadow: rgb(0, 0, 0) 0px 0px 0px; background-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(0, 0, 0); font-size: 17px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">本周词汇概览<br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></strong></p></section></section></section></section></section></section></section></section><p></p><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; color: rgb(51, 51, 51); font-size: 17px; text-align: justify; white-space: normal; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; height: 16px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-top: 6px solid rgb(255, 202, 0); border-left: 6px solid rgb(255, 202, 0); border-right-color: rgb(255, 202, 0); border-bottom-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-top: 6px solid rgb(255, 202, 0); border-right: 6px solid rgb(255, 202, 0); border-bottom-color: rgb(255, 202, 0); border-left-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px;"/></section></section><section style="margin: -13px 3px; padding: 12px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word; border-width: 1px; border-style: none solid; border-color: rgb(255, 111, 0) rgb(255, 202, 0); border-radius: 6px;"><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; line-height: 1.8; color: rgb(0, 0, 0); overflow-wrap: break-word !important;"><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; min-height: 1em; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong> </strong><span style="margin: 0px; padding: 0px; max-width: 100%; cursor: pointer; font-size: 16px; letter-spacing: 0.544px;">305</span><span style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 2px; text-indent: 30px;">：</span></span><span style="margin: 0px; padding: 0px; font-family: "思源黑体 CN Regular"; font-size: 16px; letter-spacing: 2px; text-align: center;">ABC库存控制</span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; min-height: 1em; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; background-color: rgb(252, 200, 0);"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-indent: 30px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; font-size: medium; text-indent: 32px; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong> </strong></strong></strong><span style="margin: 0px; padding: 0px; max-width: 100%; text-indent: 32px; letter-spacing: 0.544px;">306</span><span style="margin: 0px; padding: 0px; max-width: 100%;">：</span></span><span style="margin: 0px; padding: 0px; font-family: "思源黑体 CN Regular"; font-size: 16px; letter-spacing: 2px; text-align: center;">库存成本</span></span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; min-height: 1em; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 2px; text-indent: 30px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; font-size: medium; text-indent: 32px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong> </strong><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; font-size: medium; text-indent: 32px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong></span><span style="margin: 0px; padding: 0px; font-size: 16px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">307</span><span style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 2px; text-indent: 30px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">：</span><span style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 2px; text-align: center;"><span style="margin: 0px; padding: 0px; font-family: "思源黑体 CN Regular";">库存管理的目标</span></span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; min-height: 1em; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-indent: 30px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; font-size: medium; text-indent: 32px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong> </strong></span><span style="margin: 0px; padding: 0px; font-size: 16px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">308</span><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-indent: 30px; box-sizing: border-box !important; overflow-wrap: break-word !important;">：</span><span style="margin: 0px; padding: 0px; font-family: "思源黑体 CN Regular"; font-size: 16px; letter-spacing: 2px; text-align: center;">库存基础</span></p></section></section></section><section style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; height: 16px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-bottom: 6px solid rgb(255, 202, 0); border-left: 6px solid rgb(255, 202, 0); border-top-color: rgb(255, 202, 0); border-right-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-bottom: 6px solid rgb(255, 202, 0); border-right: 6px solid rgb(255, 202, 0); border-top-color: rgb(255, 202, 0); border-left-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-align: justify; white-space: normal; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"/></p></section><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; color: rgb(51, 51, 51); font-size: 17px; white-space: normal; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 5px 0px 20px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 2px; border-radius: 0px; border-style: dashed; border-color: rgb(29, 29, 29) rgb(29, 29, 29) rgb(182, 182, 182) rgb(182, 182, 182); box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 5px 0px -5px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 15px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 0px; border-radius: 0px; border-style: none; border-color: rgb(255, 255, 255); box-shadow: rgb(0, 0, 0) 0px 0px 0px; background-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(0, 0, 0); overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; text-align: left; text-indent: 32px; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">306</span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">『库存成本</span></strong></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: 18px; overflow-wrap: break-word !important;">』</strong></p></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-align: justify; white-space: normal; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 15px 0px -15px; padding: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 0 1px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 202, 0); height: 1px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 0 auto; box-shadow: rgb(255, 202, 0) 0px 0px 0px; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 30px; vertical-align: top; overflow: hidden; border-width: 0px; box-shadow: rgb(255, 202, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-size: 0px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 10px; vertical-align: top; overflow: hidden; background-color: rgb(255, 202, 0); border-width: 5px; border-radius: 0px; border-style: solid; border-color: rgb(255, 202, 0); box-shadow: rgb(255, 255, 255) 1px 1px 0px inset; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section><section style="margin: 0px; padding: 0px 10px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; 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overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 677px; vertical-align: top; border-color: rgb(255, 211, 171) rgb(255, 202, 0) rgb(255, 202, 0); border-width: 1px; border-radius: 0px; border-style: none solid solid; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 20px 0px 13px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 10px; max-width: 100%; box-sizing: border-box; color: rgb(240, 176, 121); line-height: 1.8; letter-spacing: 1.8px; overflow-wrap: break-word !important;"><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; margin: 0cm 0cm 0.0001pt; padding: 0px; clear: both; max-width: 100%; min-height: 1em; letter-spacing: 1.8px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-align: justify; text-indent: 32.3pt; line-height: 25.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; margin-top: 0px; margin-bottom: 0.1px; padding: 0px; clear: both; max-width: 100%; min-height: 1em; letter-spacing: 1.8px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-align: justify; text-indent: 43px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; line-height: 25.5px; color: black; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 32px; background-color: rgb(255, 255, 255);">各位朋友大家好，欢迎来到Tonii老师精益讲堂，接下来Tonii老师将带领大家进入，“每天5分钟，精益伴你行”系列课程。</span></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; margin-top: 0px; margin-bottom: 0.1px; padding: 0px; clear: both; max-width: 100%; min-height: 1em; letter-spacing: 1.8px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-align: justify; text-indent: 43px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px;"/></p><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; min-height: 1em; letter-spacing: 0.544px; text-align: justify; line-height: 2; text-indent: 2em; overflow-wrap: break-word !important;"><font face="-apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 17px; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"></span></font><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">今天我们来学习<strong>库存成本</strong>。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">以下成本用于库存管理决策</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0); text-indent: 2em; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">物品成本</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0); font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; text-indent: 2em;">持有成本</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0); font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; text-indent: 2em;">订购成本</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0); font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; text-indent: 2em;">缺货成本</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0); font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; text-indent: 2em;">与产能相关的成本。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0);"><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">一、物品成本</span></strong></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">物品成本是采购物品支付的价格，包括物品本身的成本与物品运进工厂相关的任意直接成本，这些成本可能包括运输费用、关税和保险费用，包含这些项目的成本通常称为到岸价格。对于公司内部的生产的产品来说，成本包括直接物料，直接人工和工厂管理的费用，这些成本通常可以从采购或财务部门得到。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0);"><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">二、持有成本</span></strong></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">持有成本包括公司由于持有库存所发生的所有费用，库存增加，成本就随之增加，持有成本可以分为三类：</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0);"><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">1.</span></strong><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">资金成本</span></strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">，资金用来投资库存就不能作为他用，这意味着损失机会成本。最小成本就是当前利率下资金没有投资而存入银行而获得的利息，也可能更大，取决于公司的投资机会。</span></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0);"><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">2.</span></strong><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">存储成本</span></strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">，存储库存需要空间、工人和设备。库存增加，这些成本也增加。</span></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0);"><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">3.</span></strong><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">风险成本</span></strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">，持有库存的风险有：</span></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><strong style="color: rgb(0, 0, 0); letter-spacing: 0.544px; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">A陈旧。</span></strong><span style="color: rgb(0, 0, 0); text-indent: 2em; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">由于型号或样式变化或技术进步造成的产品价值损失。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><strong style="color: rgb(0, 0, 0); letter-spacing: 0.544px; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">B破损。</span></strong><span style="color: rgb(0, 0, 0); text-indent: 2em; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">保管或搬运过程中损坏的库存。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><strong style="color: rgb(0, 0, 0); letter-spacing: 0.544px; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">C偷盗。</span></strong><span style="color: rgb(0, 0, 0); text-indent: 2em; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">丢失、散落或被盗的产品。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0); text-indent: 2em; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><strong>D</strong></span><span style="letter-spacing: 0.544px; font-family: sans-serif;"><strong style="color: rgb(0, 0, 0); letter-spacing: 0.544px; text-indent: 2em;"><span style="font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">损耗。</span></strong></span><span style="background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; font-family: "思源黑体 CN Regular", sans-serif; color: rgb(0, 0, 0); text-indent: 2em; letter-spacing: 2px;">储藏中腐烂或浪费损耗的库存，或者保存期限有限的库存。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">持有库存需要花费什么？实际数据随着行业的不同和企业的不同而不同。资金成本的不同取决于利率、公司的信用等级及公司的投资机会。存储成本随所需的储存地点和形式而不同。风险成本可能很低，但对于易腐品来说，也可能接近于百分百的商业价值，持有成本通常定义为单位时间库存资金价值的百分比，对于制造业，教科书中一般采用20%~30%。这在很多这种情况下都是可行的，但并不是所有的产品。例如，时尚或流行产品陈旧的可能性很高，持有这类产品的成本更高。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">例题</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">公司公司持有200万美元的年平均库存，如果公司预测资金成本是10%，存储成本是7%，风险成本是6%的话，持有这些库存每年花费多少钱？</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">答案</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">持有库存的总成本=10%+7%+6%=23%。持有库存的年成本=0.23×200万美元=46万美元。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0);"><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">三、订购成本</span></strong></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">订购成本是指给工厂或供应商下达订单相关的成本，下达订单的成本并不取决于订购数量，不管是订购一批10个单位还是一批100个单位的货物，与下达订单相关的成本本质上都一样，不过，年订购成本取决于一年之内下达的订单的次数。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">工厂的订购成本包括以下内容：</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px; line-height: 200%; background: white;"><span style="color: rgb(0, 0, 0);"><strong><span style="color: rgb(0, 0, 0); font-size: 16px; line-height: 200%; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px;">1.</span></strong><strong><span style="color: rgb(0, 0, 0); font-size: 16px; line-height: 200%; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px;">生产控制成本</span></strong><span style="color: rgb(0, 0, 0); font-size: 16px; line-height: 200%; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px;">，花费在生产控制上的年成本和精力取决于订购次数，而不是订购数量，每年订购的次数越少成本就越低。发生的成本包括签发和完成订单的成本、排放成本、负荷成本、派工成本和加急成本。</span></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0);"><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">2.</span></strong><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">准备成本和拆卸成本</span></strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">，每次签发订单，工作中心就需要准备机器以加工订单，并在加工结束时拆卸机器，这些成本并不取决于订购数量，而取决于每年的订购次数。</span></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0);"><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">3.</span></strong><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">产能损失成本</span></strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">，工作中心每次接到订单，用于准备花费的时间相当于损失生产产出的时间，这意味着产能损失，并与下达的订单次数直接相关，这对瓶颈工作站尤其重要和昂贵。</span></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0);"><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">4.</span></strong><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">采购订单成本</span></strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">，每次下达采购订单就会产生成本，这些成本包括订单准备，订单追踪，加急、接收、准许付款，以及接收和支付发票的财务成本。</span></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">订货的年成本取决于每年下达的订单数量，这个成本可以通过一次订购量的增加而减少，这样订购次数就会减少。然而这又造成库存水平上升，持有库存的年成本增加。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">例题</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">假定以下年成本，计算下达一次订单的平均成本。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">生产控制部门的工资为6万美元，生产控制部门的用品及运营费用为15,000美元，单个订单工作中心的准备成本为120美元，每年的订购次数为2000。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">答案</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">平均成本等于固定成本除以订购次数加上可变成本。所以最后算下来应该是6万美元加上15,000美元除以2000美美元，然后再用这个结果加上120美元，最后得到的答案是157.5美元。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0);"><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">四、缺货成本</span></strong></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">如果提前期内的需求超过了预测就会出现缺货，由于未交货订单成本、销售损失和可能的客户流失，缺货成本可能会很大，缺货可以通过持有额外库存来减少，以确保提前期内的需求大于预测的情况。</span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px; text-indent: 40px;"><span style="color: rgb(0, 0, 0);"><strong><span style="color: rgb(0, 0, 0); font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white;">五、与产能相关的成本</span></strong></span></p><p style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 16px;"><span style="font-size: 16px; font-family: "思源黑体 CN Regular", sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0);">当必须改变产出水平时，就可能涉及加班成本，雇佣成本，培训成本，额外的班次成本和解雇成本，这些与产能相关的成本可以通过均衡生产来避免，也就是说在淡季多生产以备旺季销售，这样就增加了淡季的库存量。</span><span style="font-size: 16px;font-family: '思源黑体 CN Regular', sans-serif;letter-spacing: 2px;background: white"><br/></span></p></section><section style="font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; 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