Principles of Financial Accounting · 免费预览
用周转率和存货周转天数衡量存货管理
存货周转率和存货周转天数把账面余额转化为速度指标，用以揭示存货是否在高效流转，还是资金滞留在货架上。
1. Speed as the inventory metric
Speed as the inventory metric
2. A worked example
A worked example
3. Interpreting movement
Interpreting movement
4. Connecting to the operating cycle
Connecting to the operating cycle
5. Turnover inputs
Which figures compute inventory turnover?
6. Computing turnover
Cost of goods sold is 540,000 dollars and average inventory is 90,000 dollars. Compute inventory turnover.
7. Computing DSI
Inventory turnover is 6. Compute days' sales in inventory, rounded to the nearest whole day.
8. Falling turnover warning
A retailer's inventory turnover fell from 9 to 5 over two years. What is the most likely story?
9. Average inventory
Beginning inventory is 80,000 dollars and ending inventory is 100,000 dollars. Compute average inventory in dollars, number only.
10. Days supply at turnover of 8
A grocer achieves turnover of 8. Compute days' sales in inventory, rounded to the nearest whole day.