Diha - Chapter 2 Example For SLD & Eoq

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DATE

9-Jan

2-Feb
10-Feb

12-Mar

DETAILs
Purchase
Bal b/d
Purchase
Sales

Bal b/d
Purchase

STORE LEDGER CARD USING FIFO METHOD


RECEIPTS/PURCHASE
ISSUES/SALES
Quantity Rate/Unit
Amount
Quantity Rate/Unit
Amount
UNIT
RM
RM
UNIT
RM
RM
200
11
2200

400

10

11

4000
11
10

2200
3000
5200

25-Apr

Purchase
Sales

R.inward

400

10

11

10
11

4000

100
600
400

10
11
10

11

100
400
5

11
10
11

24-Jun

26-Jun

Purchase

280

12

R.Outward

Sales

10
11

1000
5500
6500

55

Bal b/d

14-Jun

600 - 500
=100
300-20=280

300

12

400-300=100

100
600

100
500
600
5

11
10

6600

Bal b/d
10-Apr
20-Apr

STOCK BALANCE
Quantity Rate/Unit
UNIT
RM
200
11
200
400

200
300
500

600

3600
20

12

240

100

11

1100

300

10

3000

EXAMPLE FOR ALL ONE STOP SCARF ONLINE SHOP

400
30-Jun

4100

Bal c/d
385-375=10

Stock Loss
July

Bal b/d

400-300=100

375
10

10

100

10

11

280

12

385

EXAMPLE FOR ALL ONE STOP SCARF ONLINE SHOP

10
Additional info no.3

DATE

9-Jan

2-Feb
10-Feb

12-Mar

STORE LEDGER CARD USING LIFO METHOD


RECEIPTS/PURCHASE
ISSUES/SALES
DETAILs
Purchase
Bal b/d
Purchase
Sales

Bal b/d
Purchase

STOCK BALANCE

Quantity

Rate/Unit

Amount

Quantity

Rate/Unit

Amount

Quantity

Rate/Unit

UNIT

RM

RM

UNIT

RM

RM

UNIT

RM

200

400

11

10

2200

200

11

4000

200
400

11
10

400
100
500

600

11

10
11

4000
1100
5100

6600

100
600

11
11

4000

100
600
400

11
11
10

11

Bal b/d
10-Apr
20-Apr

Purchase
Sales

400

10

400
200

10
11

600
25-Apr

R.inward

11

200-100=100

55

EXAMPLE FOR ALL ONE STOP SCARF ONLINE SHOP

4000
2200
6200

Bal b/d

14-Jun

Purchase

24-Jun

R.Outward
Sales

26-Jun

600 - 200 =400

300

12

3600
20

12

240

280

12

3360

11

55

115

11

1265

400
30-Jun

4680

Bal c/d

100

11

400

11

11

280

12

Additional info no.3

375

11

10

11

100
285

11
11

385-375=10

Stock Loss
July

Bal b/d

385

EXAMPLE FOR ALL ONE STOP SCARF ONLINE SHOP

DATE
9-Jan

2-Feb

DETAILs
Purchase
Bal b/d
Purchase

10-Feb

Sales

12-Mar

Bal b/d
Purchase

10-Apr

Bal b/d
Purchase

STORE LEDGER CARD USING WA METHOD


RECEIPTS/PURCHASE
ISSUES/SALES
Quantity Rate/Unit
Amount
Quantity Rate/Unit
Amount
UNIT
RM
RM
UNIT
RM
RM
200
11
2200

400

10

4000

(6200)/(600)=10.33

500

600

400

11

10

10.33

200
400
600

11
10

100
600
700

10.33
11

5166.67

6600

4000

STOCK BALANCE
Quantity Rate/Unit
UNIT
RM
200
11

700
400

11633.33/1100= 10.58

10

1100

20-Apr
25-Apr

Sales
R.inward

14-Jun
24-Jun

Bal b/d
Purchase
R.Outward

600
5

11

10.58

6345.45

55
1100-600+5=505

300

12

3600
20

12

11

505
280

10.58
12

240
785

26-Jun
30-Jun

Sales
Bal c/d

400

11.08

8700.76/785=11.
08

Stock loss

July

Bal b/d
EXAMPLE FOR ALL ONE STOP SCARF ONLINE SHOP

4433.51

Additional info no.3

375

11.08

10

11.08

385

11.08

EXAMPLE FOR ALL ONE STOP SCARF ONLINE SHOP

RD USING FIFO METHOD


STOCK BALANCE
Amount
RM
2200
2200
4000

400-300=100

1000
6600
1000
6600
4000

55
1100
4000
55
3360

EXAMPLE FOR ALL ONE STOP SCARF ONLINE SHOP

3750
Additional info no.3

100
1000
55
3360
4415

EXAMPLE FOR ALL ONE STOP SCARF ONLINE SHOP

RD USING LIFO METHOD


STOCK BALANCE
Amount
RM
2200
2200
4000

200-100=100

1100
6600
1100
6600
4000

55

EXAMPLE FOR ALL ONE STOP SCARF ONLINE SHOP

10

1100
4400
55
3360

Additional info no.3

4125
110
1100
3135
4235

EXAMPLE FOR ALL ONE STOP SCARF ONLINE SHOP

11

RD USING WA METHOD
STOCK BALANCE
Amount
RM
2200
2200
4000
6200

1033.33
6600
7633.33
7633.33
4000
11633.33

55
5340.76
3360
8700.76
Additional info no.3

4156.41
110.84

4267.25
EXAMPLE FOR ALL ONE STOP SCARF ONLINE SHOP

12

EXAMPLE FOR ALL ONE STOP SCARF ONLINE SHOP

METHOD 1: USING FORMULA


Annual usage (units)
Ordering cost
Holding cost
Cost of stock/unit
EOQ=

1000
RM20 per order
10% of the cost of inventory/stock per unit
RM10 per order
2DO/H
2(1000)(20)/10%*10)
40000
200 UNITS

TOTAL COSTS=

[(200/2 X 1)] + [(1000/


100 +
RM200

METHOD 2: USING TABULATION


THE EOQ USING ORDER SIZE (QUANTITY ORDER) OF 100, 200, 300, 400, and 500 UNITS.
No.

Formula

1
Order Quantity/2
2
Annual Demand/Order Quantity
3
Holding cost per unit x Ave.Stock
4
Ordering cost per unit x No. of Order
5
Holding cost + Ordering Cost
6
THE EOQ IS 200 UNITS WITH A MINIMUM COST OF RM200

Order Quantity (unit)


Average Stock
No. of Order
Holding Cost (RM)
Ordering Costs (RM)
Total Costs (RM)

100
50
10
50
200
250

200
100
5
100
100
200

300
150
3.3
150
66.7
216.7

METHOD 3: USING GRAPH


EOQ IS AT 200 UNITS, AT THE LOWEST TOTAL COST OF RM200
350
300
250
200

Holding Cost (RM)


Ordering Costs (RM)

150

Total Costs (RM)

100
50
0
100

200

300

400

500

FROM THE GRAPH, EOQ IS AT 200 UNIT AT TOTAL COST RM200

THOD 1: USING FORMULA

[(200/2 X 1)] + [(1000/200) X 20]


100

HOD 2: USING TABULATION

UANTITY ORDER) OF 100, 200, 300, 400, and 500 UNITS.

400
200
2.5
200
50
250

500
250
2
250
40
290

ETHOD 3: USING GRAPH


HE LOWEST TOTAL COST OF RM200

OQ IS AT 200 UNIT AT TOTAL COST RM200

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