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  2. (Q,r) model - Wikipedia

    en.wikipedia.org/wiki/(Q,r)_model

    The (Q,r) model addresses the question of when and how much to order, aiming to minimize total inventory costs, which typically include ordering costs, holding costs, and shortage costs. It specifies that an order of size Q should be placed when the inventory level reaches a reorder point r. The (Q,r) model is widely applied in various ...

  3. Inventory valuation - Wikipedia

    en.wikipedia.org/wiki/Inventory_valuation

    The retail inventory method uses a cost to retail price ratio. The physical inventory is valued at retail, and it is multiplied by the cost ratio (or percentage) to determine the estimated cost of the ending inventory. The gross profit method uses the previous years average gross profit margin (i.e. sales minus cost of goods sold divided by ...

  4. Economic production quantity - Wikipedia

    en.wikipedia.org/wiki/Economic_production_quantity

    Therefore, in order to get the optimal production quantity we need to set holding cost per year equal to ordering cost per year and solve for quantity (Q), which is the EPQ formula mentioned below. Ordering this quantity will result in the lowest total inventory cost per year.

  5. Cost of goods available for sale - Wikipedia

    en.wikipedia.org/wiki/Cost_of_Goods_Available...

    Cost of goods available for sale is the maximum amount of goods, or inventory, that a company can possibly sell during an accounting period.It has the formula: [1] Beginning Inventory (at the start of accounting period) + purchases (within the accounting period) + Production (within the accounting period) = cost of goods available for sale

  6. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Costs of specific goods acquired or made are added to a pool of costs for the type of goods. Under this system, the business may maintain costs under FIFO but track an offset in the form of a LIFO reserve. Such reserve (an asset or contra-asset) represents the difference in cost of inventory under the FIFO and LIFO assumptions.

  7. Inventory - Wikipedia

    en.wikipedia.org/wiki/Inventory

    The benefit of these formulas is that the first absorbs all overheads of production and raw material costs into a value of inventory for reporting. The second formula then creates the new start point for the next period and gives a figure to be subtracted from the sales price to determine some form of sales-margin figure. Manufacturing ...

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