PmU. @"Data.app!@.12 ;@O.@hWordfY"  " CG TimesN123LHP0&Heading 1L" CG TimesJ k&Heading 2L " CG Times x x k&Heading 3L " CG Times < <k.Bullet listO Swiss2Home AddressO:Postal AddressO2No BullettedORX ( R$h!" CG Times h! " CG Times`a h! " CG Times77\cefdF12. Process EconomicsStock Orders\cefdPage 1 of 4 .A݋ECONOMIC ORDER QUANTITY1. PurposeThis little spreadsheet is a basic yet powerful stock control tool for the small business. It uses simple Just-in-Time (JIT) and Economic Order Quantity (EOQ) techniques for minimum cost and maximum flexibility. Even relatively large stock ranges can be handled on spreadsheets. On the Psion 5, up to 38 items can be ordered per sheet. This is not large enough for most businesses, but the answer is simple - for a wider stock range, use multiple spreadsheets. Stocks are normally categorized and can be handled in separate spreadsheets without inconvenience. Old sheets can be archived in Agenda, Word or Data files. (I like the Data file because the archived sheet can be viewed and printed in read-only mode without fear of accidental changes.)2. Assumptions2.1 Basic spreadsheet knowledge is prerequisite.2.2 Some store experience is recommended.3. TheoryMoney tied up in stocks is usually costly to the modern business. Idle money withers to inflation. Thus, any costs associated with storage, that are only a function of order quantities can be written:-(borrowing rate + space rental fraction) * average yearly stock value=(EOQ / 2) * p * iwhere, i = the annual borrowing rate + the space rental fraction= the holding cost rate EOQ / 2 = average stock size (the average is half the peak) p = the average stock cost priceThe average stock size could be minimised by simply ordering the minimum quantity possible, but then ordering costs would rise, as:-cost of ordering an item number of orders p.a.= c * a / EOQwhere,  c = cost per order per line item (mostly labour and storage space) a = annual sales quantityClearly, there is an minimum cost with respect to the order quantity (see example graph above, i=20,7%, c=10.32, a=350, p=1.00). To find it, take the total annual cost of stocking an item (with respect to order quantity) as follows:-Annual cost = (EOQ / 2) * p * i + c * a / EOQand set the differential equal to zero, and simplify with respect to EOQ. This should give us the order quantity that incurs a minimum cost, or the Economic Order Quantity:-EOQ = sqrt( 2 * c * a /( i * p))If i is 20,7% and c is 10,32 per item per order we get:-EOQ = 9,98 * sqrt(a / p)This equation applies common sense to our orders - the smaller the cost of an item, the larger the quantity we can afford to keep on the shelf. Also, EOQ is dependent on the square root of the annual sales quantities.The coefficient 9,98 can be altered according to the state of the national economy and the state of the business you are in at any given time. If you have access to cheap funds, raise the coefficient to 14 or 15. On the other hand if your overdraft is at the maximum and interest rates are high, lower the coefficient to 5 or 6. If there is a shortage of the items you are about to buy or if their price is expected to rise in the near future, it might make sense to increase the coefficient. Notice from the graph of costs that variations of the order quantity of about 20% only result in cost increases around 5%. This total cost is only a fraction of store costs, typically 30%, so total stores costs increase by only 2%. (see cost sheet). Thus there room for maneuvering the EOQ without great overall cost rises. Generally in tough economic periods, the drop in sales quantities and sales prices will of greater concern to the storekeeper than achieving minimum stock costs. Nevertheless, the EOQ method does simplify the ordering process and should result in better customer service.The reorder level is usually a function of your supplier's lead time, the idea being for the new order to arrive the moment the last of your old stock is sold. If the supplier is just around the corner and keeps good finished-product stocks, you might expect same-day delivery and use a small lead time. If the supplier is on the other side of the globe and the goods are bulky and heavy, they could take three months to arrive by sea. If the supplier is a middleman or wholesaler and operates on bulk discounts, delivery time could vary enormously from one shipment to the next. Achieving JIT is very much dependent on the buyers communications with the vendor. If a zero stock quantity an item is unacceptable, pad the lead time.4. Getting StartedOpen the sheet data file and do the following:-4.1 Set up your printer, change headers, choose page margins, choose fonts and column widths until the printout suits you. Make sure that page 4 prints as a Supplier Order or Goods Inwards note.4.2 Start with the supplier table, entering their names and contact details as best you can. Any omissions can be corrected later. Change the company name to suit.4.3 Now enter the stock details - item number, description, in stock quantity, annual sales estimate, current quantity on order, supplier name (use cell reference to avoid typing errors), supplier reference number & price, unit (minimum) quantity and padded lead time in weeks. DO NOT add more rows (Ctrl-R). Start a new sheet when more items are required. 4.4 (S3 only) Now sort the entire width of the table of stock items (leave titles and supplier table alone) by descending annual value and examine the top 20%. These are the real money-spinners, responsible for 80% of your companies' expenses and profits. Play with the EOQ coefficient until EOQs for these items look much the same as you are used to purchasing. Remember that decreasing the EOQ coefficient means more work for the buyer (probably you) and if you mean to change that, do it gradually. Try and build a future sales value into your annual sales estimate, using market news as well as the knowledge your own staff may have collected. Speak to your Goods Inward staff about potential problems. Speak to your major customers about the quality of your service. The production manager should be able to firm up on the lead times, theoretical and practical.4.5 Look at the bottom half of the list. These are small value items, new items and any typographic errors. Get rid of the errors. For new products, phone the manufacturers for market survey information that will help you with annual sales estimates.4.6 For items ordered on demand, or "dead" or obsolete items, set the lead time to zero weeks and the sheet will not order that item again.Then continue to the next section.5. Regular UseCopy the last spreadsheet file into a new record in the Data file, give it a heading, and enter the following:-5.1 Enter any new items as above.5.2 Enter changes in current stocks, outstanding orders, lead times and annual sales estimates.5.3 Check the "Supplier's Order" items against the supplier's price list for changes. Look for "dead" or obsolete items (set lead times to zero on the sheet to prevent automatic restocking).5.4 In special cases such as sales etc. override the calculated order quantities.5.5 Put an "s" in cell P1 and print all 4 pages - the 4th page should be the supplier's order. (S3 only) To tidy up, sort the list by descending supplier reference number (column R in the Order section) to get a nice consolidated order list to print to your supplier. 5.6 Place a letter "g" for Goods Inwards in cell P1 and print out the GRI note (page 4 only).5.7 Repeat 5.5 and 5.6 for each supplier in the suppliers' list.6. Points of InterestDue to large errors in estimates of annual sales and costs associated with holding and ordering stock, the inaccuracy of the EOQ coefficient can around 50%. Despite this, most businesses still stand to benefit from the incorporation of EOQ calculations: overall stock levels are simply modified by changing a single coefficient and expensive items are thinly stocked relative to cheaper items (for the loss of a nail, a shoe was lost...). Yet there are surprisingly few computer software packages that offer this feature.Sometimes, it is important to adjust for unit differences (suppliers might sell by the metre, your business might sell by the cm), in which case the spreadsheet can be modified by adding an extra column. Here lies the strength of the spreadsheet - its simplicity of design and modification ease. The modern stock control computer programme is often so sophisticated that most managers shy away from their use. A spreadsheet is easier to understand, examine, and reconcile.In depressed periods (declining sales, rising interest rates), the common management reaction is to cut staff and stock. Unfortunately, when your suppliers and your customers are doing the same, it means that transactions are just as frequent, but the average value of these transactions is smaller. Thus the workload for the entire store does not change and a staff cut means a greater workload for those remaining after retrenchment.7. Zero Liability ClauseThe advice and spreadsheet provided are yours "voets stoets"! 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