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1、c06Inventories.inddPage27019/09/1111:46AMuser-F391/Users/user-F391/DesktopChapter6InventoriesFeatureStory“WhereIsThateffectivemanagementofitsinventory.ImaginewhatitcostsCaterpillartoSpareBulldozerhavetoomanybulldozerssittingBlade?”aroundininventoryasituatio
2、nthecompanyde?nitelywantstoavoid.Letstalkinventorybig,bulldozer-sizeConversely,Caterpillarmustmakeinventory.CaterpillarInc.istheworldssureithasenoughinventorytomeetlargestmanufacturerofconstructiondemand.andminingequipment,dieselandnaturalgasengines,andindu
3、strialgasAtonetimeduringa7-yearperiod,turbines.ItsellsitsproductsinoverCaterpillarssalesincreasedby100%,200countries,makingitoneofthewhileitsinventoryincreasedbyonlymostsuccessfulU.S.exporters.More50%.Toachievethisdramaticthan70%ofitsproductiveassetsareredu
4、ctionintheamountofresourceslocateddomestically,andnearly50%tiedupininventory,whilecontinuingofitssalesareforeign.tomeetcustomersneeds,Caterpillarusedatwo-prongedapproach.First,Duringthe1980s,Caterpillarsitcompletedafactorymodernizationpro?tabilitysuffered,b
5、uttodayitisprogram,whichdramaticallyincreasedverysuccessful.Abigpartofthisitsproductionef?ciency.Theprogramturnaroundcanbeattributedto?TheNavigatorLearningObjectivesScanLearningObjectivesAfterstudyingthischapter,youshouldbeableto:ReadFeatureStory1Describeth
6、estepsindetermininginventoryquantities.ReadPreview2ExplaintheaccountingforinventoriesandapplytheReadtextandanswerDOIT!p.275inventorycost?owmethods.p.281p.287p.2903Explainthe?nancialeffectsoftheinventorycost?owWorkComprehensiveDOIT!1p.290assumptions.2p.2954E
7、xplainthelower-of-cost-or-marketbasisofaccountingReviewSummaryofLearningObjectivesforinventories.5Indicatetheeffectsofinventoryerrorsonthe?nancialAnswerSelf-TestQuestionsstatements.CompleteAssignments6Computeandinterprettheinventoryturnoverratio.GotoWileyPL
8、USforpracticeandtutorials?TheNavigatorReadALookatIFRSp.321270c06Inventories.inddPage27119/09/1112:09PMuser-F391/Users/user-F391/Desktopreducedby60%theamountofinventorythecompanybetter.Butindustryanalys
