Inventory Turnover
出自 MBA智库百科(https://wiki.mbalib.com/)
所謂的Inventory Turnover可能是指：
- 存貨周轉率（Inventory Turnover）是企業一定時期主營業務成本與平均存貨餘額的比率。用於反映存貨的周轉速度，即存貨的流動性及存貨資金占用量是否合理，促使企業在保證生產經營連續性的同時，提高資金的使用效率，增強企業的短期償債能力。
- 庫存周轉率（Inventory Turnover）是指某時間段的出庫總金額（總數量）與該時間段庫存平均金額（或數量）的比。是指在一定期間（一年或半年）庫存周轉的速度。
- 庫存周轉次數(Inventory Turnover)一年中存貨流動或迴圈的次數，是對為支持一定水平的銷售活動的庫存投資的度量。計算方法是用全年售出貨物成本除以平均存貨價值。
評論(共17條)
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 單位是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.
有次數和天數，次數就是越小，銷售越差吧。。天數反之。。
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 存貨周轉率（天） and the basic formula, not include the detail.
應該舉例說明吧！！！