Hàng tồn kho là một phần cực kỳ khó khăn của bảng cân đối ngân sách, vì nhiều hàng tồn kho cá nhân, cũng như tác động của mùa vụ, mua khối lượng, tuỳ biến sản phẩm, và các yếu tố khác. Nhiều công ty không cố gắng một nỗ lực lập ngân sách chi tiết trong lĩnh vực này, thay vì chọn để sao lưu vào một ngân sách hàng tồn kho bằng cách áp dụng tỷ lệ doanh thu hàng tồn kho hiện có mức doanh số bán hàng dự. . | 6 Budgeting for Inventory1 6-1 Introduction Inventory is an extremely difficult part of the balance sheet to budget because of the multitude of individual inventory items as well as the impact of seasonality purchasing volumes product customization and other factors. Many companies do not attempt a detailed budgeting effort in this area instead opting to back into an inventory budget by applying the existing inventory turnover rate to the projected sales level. Although this approach may work in a general sense a company s investment in inventory is sometimes so large that a more detailed approach is warranted. This chapter discusses how to apply a variety of budgeting techniques to the three main areas of inventory raw materials work-in-process and finished goods. 6-2 Budgeting for Raw Materials Inventory There are two methods of developing the raw materials inventory budget. First budget each important inventory item separately based on the production plan. Second budget materials as a whole or classes of material based on selected production factors. Practically all companies must use both approaches to some extent although one or the other predominates. The former method is always preferable to the extent that it is practicable because it allows quantities to be budgeted more precisely. The following steps should be taken in budgeting the major individual items of raw materials 1. Determine the physical units of material required for each item of goods to be produced during the budget period. 2. Accumulate these into total physical units of each material item required for the entire production plan. 1 Adapted with permission from pp. 585-594 of Bragg and Roehl-Anderson Controllership 7E John Wiley Sons 2004. 97 98 I Inventory Accounting 3. Determine for each item of material the quantity that should be on hand periodically to fulfill the production plan with a reasonable margin of safety. 4. Deduct material inventories that are expected to be on hand at the .
