ACCA考试的内容是由易到难的过程，学员要想成功的通过所有的考试，需要一门一门课程的学习才可以。ACCA考试知识点较多，ACCA考试Economic Order Quantity怎么学？
在备考ACCA考试的时候学员要重视每一个知识点的内容，为ACCA考试做好充分的准备。ACCA考试Economic Order Quantity学员可以参考下面进行学习：
戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
1．The economic order quantity(EOQ) is the order quantity which minimizes inventory costs.The EOQ can be calculated using a table,graph or formula.
2．Economic order theory assumes that the average inventory held is equal to one half of the reorder quantity.
3．Example:
Suppose a company purchases raw material at a cost of $16 per unit.The annual demand for the raw material is 25,000 units,The holding cost per unit is $6.40 and the cost of placing an order is $32.
We can tabulate the annual relevant costs for various order quantities as follows.
Notes
(1)Average inventory＝Order quantity÷2(ie assuming no safety inventory)
(2)Number of orders＝annual demand÷order quantity
(3)Annual holding cost＝Average inventory×$6.40
(4)Annual order cost＝Number of orders×$32
You will see that the economic order quantity is 500 units,At this point the total annual relevant costs are at a minimum.
如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。