Stores and inventory management


Question 1:

a) What are the key reasons for holding stocks?

b) In pricing material issues from stores, cost pricing might be applied in one of two ways generally abbreviated to FIFO and LIFO. Give a description of such methods.

c)

1594_fifo cost price model.jpg

The store transactions of company XYZ is as per above table. Compute the value of issues and stock balance value for all the transactions, by using FIFO cost price method.

d) The monthly consumption of an item is 200. The carrying cost of the item is estimated to be 20% of the item price per year. The price of the item is Rs 180, while the unit procurement cost is Rs 1200. How many orders must be placed per year for this item?

e) State the main costs related with holding stocks.

Question 2
:

a) Define ABC analysis and exemplify an illustration by using the Pareto Curve.

b) What are the general policies applied with regard to inventories falling in each and every category.

c) What are the limitations of the ABC analysis?

Question 3:

a) State the stocktaking process and state the key reasons why stocktaking is carried out?

b) What benefits can continuous stocktaking have over periodic stocktaking?

Question 4
:

a) Define layout of stores and in brief state the advantages of good stores layout.

b) What factors must be considered when designing a suitable layout of stores?

Question 5: Write in brief on the given terms.

a) Stock out costs

b) JIT

c) Coding Systems

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