存貨內(nèi)控是啥？還在云里霧里的你快來看這里——ACCA F9知識點(diǎn)：Inventory Control，來自辛勤的高頓網(wǎng)校小編哦。
　　1 .Importance
　　■If inventory is too high;
　　Inefficient → profit reduced
　　■If inventory is too low;
　　Insufficient to satisfy customers → profit reduced.
　　2. Reasons for Holding Inventory
　　■To meet demand by acting as a buffer in times of unusually
　　high consumption (i.e. to reduce the risk of "stock-outs").
　　■To ensure continuous production.
　　■To take advantage of quantity discounts.
　　■To buy in ahead of an expected shortage or ahead of an expected price rise.
　　■For technical reasons (e.g. maturing whiskey in casks or keeping oil in pipelines).
　　■To reduce ordering costs.
　　3 .Inventory Costs
　　■ Purchase price
　　■ Holding costs:
　　cost of capital tied up;
　　insurance;
　　deterioration, obsolescence and theft;
　　warehousing; and/or
　　stores administration.
　　■ Re-order costs:
　　transport costs;
　　clerical and administrative expenses; and/or
　　batch set-up costs for goods produced internally.
　　■Shortage costs:
　　production stoppages caused by lack of raw materials;
　　stock-out costs for finished goods—anything from a delayed
　　sale to a lost customer; and/or
　　emergency re-order costs.
　　■ Systems costs—people and computers.