1 million inventory to stay in the warehouse 1 day will lose much?
- 2016-11-11 14:32
- inventory loss ? Warehousing ? Gross margin of inventory
?In order to protect the enterprise's on-time production, many enterprises have the problem of high inventory. May wish to look at a case of 1 million inventory to stay in the warehouse 1 day will lose much?
1. How much inventory do you have in your company's warehouse?
If the unit price of 100 yuan to purchase 1,000 parts, material inventory is 10 million. In addition, there will be finished and semi-finished products inventory.
These will be classified as materials, semi-finished products and finished products in accounting books. Inventories in the company are all "inventories" in accounting. The sum of these amounts is recorded as "inventory" on the financial statement.
But in the settlement if you do not disc is difficult to calculate the exact value.
We all know that only the production of products can not be counted as proceeds, only the products sold, can be accounted for as sales. In receipt of payment after the sale, which is to become inventory into cash.
Inventory is generally used to manage the number, such as "how much the number of unit price of goods," "how much the unit price of the number of grams of material," and so on. At this time, these stocks in the warehouse or on-site storage for a long time, have been ignored. The traditional accounting methods, not taking into account the "inventory has been put a few days," this idea.
Therefore, it can not know the long-term holdings of the company will bring what kind of risk. In other words few people will pay attention to "1 million inventory stay 1 day, what will bring the loss."
Faced with the "1 million inventory stay for 1 day, what kind of loss will bring" this problem, almost all accounting executives are only considered for the funds to pay interest on inventory, and thus out of the bank lending rate, answer Road "1 million in inventory storage in the warehouse for 1 day up to a loss of only 1 yuan." Looks very convincing, but we have to see if there are other ways.
Here we will "1 million inventory will be lost one day how much money" into "1 million of inventory should have been 1 day should be how much money", the next thinking on the conversion.
First, calculate the "1 million inventory 1 year can produce much margin"
Divided by 365 days will be able to know how much 1 day can produce gross profit.
Here is defined as "inventory gross margin": inventory gross margin = gross profit amount ÷ inventory amount assumed inventory of 100 million, gross profit of 500 million.
The calculation of inventory gross profit margin: Gross profit 5 million ÷ inventory 1 million = 5 by calculating we know that inventory in one year earned the equivalent of 5 times their own gross margin.
Then. 1 million inventory 1 day can earn how much money?
1 million X 5 (inventory gross profit margin) = 50,000 (1 year)
50,000 / 365 days = 137 yuan (1 day)
This is 1 million of inventory can earn 137 dollars a day!
In other words, "If you place 1 million in the warehouse warehouse 1 day, will lose 137 yuan of income!
2. The following look at a Toyota's actual case
Toyota's actual performance in March 2008, the inventory gross profit margin of 806.27%, that Toyota 10,000 yen in inventory, if the work will earn 80,627 yen a year, that day can earn 221 yen. Store more than one day, which means that the loss of 221 yen.
Toyota transport vehicles in the distribution center, parked with an average of 2 million yen worth of 4 cars. As 10,000 yen more than one day will store a loss of 2.21 million yen, so 2 million yen will lose:
221 yen X 200 X 4 vehicles = 17,600 yen (approximately 10,000 RMB)
In other words, so that more than one car to stay 1 day is equivalent to the loss of 10000RMB!
Incidentally, the person in charge at the time considered the logistics loss fee is about 20,000 yen (about 1200RMB). Anyway, should be equipped with these four vehicles immediately set out.