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Chapter 22
Management of Short-Term Assets: Inventory
Copyright 2006 McGraw-Hill Australia Pty Ltd
PPTs t/a Business Finance 9e by Peirson, Brown, Easton, Howard and Pinder 22–1
Prepared by Dr Buly Cardak
Learning Objectives
• Understand the importance of short-term assets in the Australian economy.
• Identify the three major types of short-term assets.
• Evaluate the need for short-term asset management.
Copyright 2006 McGraw-Hill Australia Pty Ltd
PPTs t/a Business Finance 9e by Peirson, Brown, Easton, Howard and Pinder 22–2
Prepared by Dr Buly Cardak
Learning Objectives (cont.)
• Understand the relationship between short-term assets and short-term liabilities.
• Identify the benefits and costs of holding inventory.
• Understand the nature of acquisition costs, carrying costs, and stockout costs.
Copyright 2006 McGraw-Hill Australia Pty Ltd
PPTs t/a Business Finance 9e by Peirson, Brown, Easton, Howard and Pinder 22–3
Prepared by Dr Buly Cardak
Learning Objectives (cont.)
• Understand and apply the economic order quantity model.
• Understand and apply models of inventory management under uncertainty.
• Understand the difference between specifying an acceptable probability of stockout and specifying an acceptable expected customer service level.
Copyright 2006 McGraw-Hill Australia Pty Ltd
PPTs t/a Business Finance 9e by Peirson, Brown, Easton, Howard and Pinder 22–4
Prepared by Dr Buly Cardak
Introduction
• Both short-term and long-term assets require a commitment of resources by the company and, therefore, both forms of investment warrant careful analysis.
• The management of short-term assets is important, given that the typical company holds around one-third of its total assets in short-term assets.
Copyright 2006 McGraw-Hill Australia Pty Ltd
PPTs t/a Business Finance 9e by Peirson, Brown, Easton, Howard and Pinder 22–5
Prepared by Dr Buly Cardak
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