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Components of Inventory Carrying Costs Capital Inventory service Storage space Inventory risk Copyright ? 2001 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin 5-* CHAPTER 5 Financial Impact of Inventory Selected Financial Data for Manufacturers, Wholesalers, and Retailers for 1997 ($Millions) Note: Ending inventory figures are used for inventory investment. All figures are for 1997. Cost Trade-offs in Marketing and Logistics Product Order processing and information costs Inventory carrying costs Place/customer service levels Order processing and information costs Price Lot quantity costs Warehousing costs Transportation costs LOGISTICS MARKETING Inventory Positions in the Manufacturer’s Logistics System Finished goodsinventoryin field Finished goodsinventoryat plant Rawmaterialsinventory In-processinventory Assumptions: A one-time increase (decrease) in finished goods inventory results in a one-time increase (decrease) in raw materials purchased. Normative Model of Inventory Carrying Cost Method Inventory carrying costs Inventory investment Insurance Taxes Obsolescence Pilferage Storagespace costs Capitalcosts Inventoryservicecosts Inventoryrisk costs Plant warehouses Public warehouses Rented warehouses Company-owned warehouses Damage Relocation costs Adjusting the Cost of Money to Fit the Method of Inventory Valuation One Method Another method Inventory at full cost Variable cost is 80% of full cost Inventory at variable cost Cost of money before tax is 30% Cost of money associated with the inventory investment $10,000,000 x 80% $8,000,000 x 30% $2,400,000 Cost of money before tax Variable cost is 80% of full cost Inventory at full cost Adjusted cost of money Cost of money associated with the inventory investment 30% 80% $10,000,000 x 24% $2,400,000 ? Douglas M. Lambert Summary of Data Collection Procedure 1 2 3 4 5 6 7 8 9 10 11 12 13 1
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