CMA考試要掌握的內(nèi)容有很多,考生在備考的時(shí)候要重視知識(shí)點(diǎn)的學(xué)習(xí)與掌握。CMA考綱知識(shí)點(diǎn):Inventory 存貨!

u. define lead time and safety stock; identify reasons for carrying inventory and the factors influencing its level 定義交付周期和安全庫(kù)存;識(shí)別持有存貨的原因和影響存貨量的各因素

v. identify and calculate the costs related to inventory, including carrying costs,ordering costs and shortage (stockout) costs 識(shí)別并計(jì)算與存貨有關(guān)的各項(xiàng)成本,包括持有成本、訂貨成本、短缺(缺貨)成本




w. explain how a just-in-time (JIT) inventory management system helps manage inventory 解釋適時(shí)存貨管理系統(tǒng)是如何幫助管理存貨的

x. identify the interaction between high inventory turnover and high gross margin (calculation not required) 識(shí)別高存貨周轉(zhuǎn)率和高毛利率之間的相互影響(不要求計(jì)算)

y. demonstrate an understanding of economic order quantity (EOQ) and how a change in one variable would affect the EOQ (calculation not required) 理解經(jīng)濟(jì)訂貨量(EOQ),以及某變量的變化如何影響 EOQ(不需要作計(jì)算)