Inventory Turnover
出自 MBA智库百科(https://wiki.mbalib.com/)
所谓的Inventory Turnover可能是指:
- 存货周转率(Inventory Turnover)是企业一定时期主营业务成本与平均存货余额的比率。用于反映存货的周转速度,即存货的流动性及存货资金占用量是否合理,促使企业在保证生产经营连续性的同时,提高资金的使用效率,增强企业的短期偿债能力。
- 库存周转率(Inventory Turnover)是指某时间段的出库总金额(总数量)与该时间段库存平均金额(或数量)的比。是指在一定期间(一年或半年)库存周转的速度。
- 库存周转次数(Inventory Turnover)一年中存货流动或循环的次数,是对为支持一定水平的销售活动的库存投资的度量。计算方法是用全年售出货物成本除以平均存货价值。
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公式
total cost of inventory sold/ ((Opening inventory+Closing inventory)/2)
公式
total cost of inventory sold/ ((Opening inventory+Closing inventory)/2)
sales/inventory
inventory turnover= cost of goods sold/total inventory investment
total inventory investment consist of:1, average of several period (normal half or one year); 2,(beginning+ ending)/2; 3, ending inventory
inventory turnover (times)= cost of goods sold/average inventory
Inventory Turnover = Cost of Goods Sold / Inventory eg.1344 / 422 = 3.2 times
公式是: Inventory turnover=cost of goods sold/Average Inventory
Inventory turnover =Cost of goods sold /Inventory 单位是times from Corporate Finance, 10th edition Ross, Stephe
Inventory Turnover measures how fast the company turns over its inventory within a year. A higher inventory turnover means the company has light inventory. Therefore the company spends less money on storage, write downs, and obsolete inventory. If the inventory is too light, it may affect sales because the company may not have enough to meet demand.
有次数和天数,次数就是越小,销售越差吧。。天数反之。。
是的
there is a formula: Inventories Turnover Ratio= (Inventories/ Cost of Sales)*365. what does it means? is it means the average of time before the inventories been sold and the smaller number, the better? what difference between this one and the others??
there is a formula: Inventories Turnover Ratio= (Inventories/ Cost of Sales)*365. what does it means? is it means the average of time before the inventories been sold and the smaller number, the better? what difference between this one and the others??
this is 存货周转率(天) and the basic formula, not include the detail.
应该举例说明吧!!!