沒有目標就沒有方向，每一個學(xué)習(xí)階段都應(yīng)該給自己樹立一個目標。 高頓網(wǎng)校為廣大學(xué)員提供2015年ACCA考試網(wǎng)絡(luò)課程，讓您向自己的目標不斷前進，2015年考試順利通過！免費聽課》
　　4.1 The costs of holding inventory
　　● Buffer inventory is a basic level of inventory held for emergencies and to prevent stock-outs from occurring. It is also known as safety inventory or the minimum inventory level.
　　● Holding cost can be distinguished between fixed holding costs and variable holding costs.
　　- Fixed holding costs include the cost of storage space. Note that the cost of storage space may be a stepped fixed cost if increased warehousing is needed when higher volumes of inventory are held.
　　- Variable holding costs include interest on capital tied up in inventory. The more inventories that is held, the more capital that is tied up.
　　- Holding costs are often stated as being valued at a certain percentage of the average inventory held.
　　- Holding costs can be reduced by keeping stock levels to a minimum
　　小編寄語：奮斗沒有終點，任何時候都是一個起點。
ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽
85%的人正在學(xué)習(xí)該課程ACCA 全維度網(wǎng)課體驗課程
實景課堂與獨立錄制
覆蓋所有知識點，根據(jù)學(xué)習(xí)計劃推進學(xué)習(xí)進度
高頓名師
70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師