Economic ordering quantity 也就是EOQ是ACCA(MA)科目中的一个很重要的考点，这部分内容主要是通过计算题的形式来考察我们，对此小编列举出几道比较典型的例题，教大家如何进行解答，以及讲解相应的考点内容。

复杂程度：★

ChD 的时间要保持一致。

Ch 的含义是：the cost of holding one unit for a particular period，是在一定期间内储存一个产品的成本。

计算结果要按照四舍五入的规则取整数，因为订购存货时订购的都是完整的存货。

240,000 kilogrammes (kg) of material X are used evenly over the year.

The cost of placing an order is $45

The cost of holding inventory for a month is 10% of the purchase price of $100 per kg.

What is the economic order quantity of material X (to the nearest kg)?

1) 提取条件：题目问的是EOQ

D = 240,000 kg (for a year)， Co = $38，Ch = 10% * $100 (for a month)

2) 处理条件，进行计算

储存成本要与订购量的时间保持一致，给的条件是一年的需求量和月度储存成本，要先将单位储存成本转换为一年的单位储存成本

Ch = 10% * $100 * 12 = $120 (for a year)

带入EOQ 公式：

复杂程度：★★

再复杂一点的情况是我们不仅需要计算EOQ，还需要在EOQ的基础上，计算各种成本：

◇ Purchase cost = Annual Demand units * purchase price per unit

◇ Ordering cost = Co * D/EOQ

◇ Holding cost = Ch * average inventory = Ch * (EOQ/2 + buffer inventory)

◇ Total cost = Purchase cost + Ordering cost + Holding cost

同第一点

D/EOQ 订货次数不用取整数

平均存货 EOQ/2不用取整

如果题中没有提到buffer inventory, 默认为0

What is the total annual cost if the company uses EOQ as its order quantity (to the nearest whole cost)?

1) 提取条件：题目问的是EOQ下的总成本，条件如表

2) 处理条件，进行计算

Holding cost 没有明说默认是年度单位储存成本没有提到buffer inventory, 默认为0

计算EOQ

计算总成本Purchase cost = 2,000 units * $150 per unit = $300,000Ordering cost = $300 per order * (2,000/245) = $2,448.98Holding cost = $20 per unit * (245/2 + 0) = $2,450Total cost = Purchase cost + Ordering cost + Holding cost = $300,000 + $2,448.98 + $2,450 =$304,898.98 ≈ $304,899