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《财务与会计》1983年第11期所介绍的材料最佳批购量的计算方法,是以货价不变为前提的。在实际工作中,为了吸引购买者,有的售货单位实行浮动价格,对购买量超过一定数额的买主给予价格优惠。下面,我们讨论购货单位在这种情况下,应该如何计算材料的最佳批购量。设:X′——享受优惠价格的最低购货量(吨、件等)F——材料原单价(元/吨、元/件等)D——一次购货量达到 X′时,售货单位对原单价F打的折扣(%),这时的材料单价为(1—D)F
The method for calculating the optimal purchase volume of the materials described in “Financials and Accounting” No. 11 of 1983 is based on the premise that the price of goods does not change. In actual work, in order to attract buyers, some sales units implement floating prices, and buyers who purchase more than a certain amount are given price concessions. Below, we discuss how the purchase unit should calculate the optimal amount of material for this case. Suppose: X’ - the minimum purchase volume to enjoy the preferential price (tons, pieces, etc.) F - the original price of the material (yuan/ton, yuan/piece, etc.) D - once the purchase volume reaches X’, sales The unit discount (%) for the original unit price F. The unit price for the material at this time is (1-D)F.