Inventory storage costs mainly include

Inventory storage cost mainly includes storage facility cost, loading and unloading fee, insurance premium, depreciation fee, tax and opportunity cost of capital.

Introduction to inventory management:

Custody inventory refers to the quantity of goods in stock held by the warehousing department of commercial wholesale enterprises, also known as "warehouse inventory". In commercial wholesale enterprises, in order to facilitate the management of goods in stock, the storage department needs to establish a goods storage account to grasp the quantity of goods received, paid, settled and stored in the warehouse, so as to do a good job in the storage and reception of goods and clarify the responsibility of goods storage.

Calculation basis and method of inventory declaration fee;

(1) basis

Planned cost is the basis of setting storage fee rate. The planned cost will directly affect the income of warehousing enterprises and the circulation cost level of inventory departments. Therefore, when checking the planned cost, we must follow the principles of increasing storage capacity, tapping potential and reducing labor consumption, so that the planned cost is close to the actual cost.

(2) Method

First, determine the storage cost and storage cost per ton per day. Secondly, determine the level of stored goods. According to the nature of the goods, storage difficulty, value, ease of operation and the use of warehouse capacity, the goods are divided into several grades. Each level has a storage rate. After determining the grade, take the lowest grade as the cost grade and determine the grade difference of each grade rate.

The cost level increases in turn, generally increasing by about 10% per level. After the rate level is determined, it is necessary to divide the goods into several categories and then determine the rate level one by one.

Settlement formula and method:

1, tonnage of goods actually stored.

Refers to the cumulative tonnage of goods stored every day during the storage period recorded in the storage account or computer. The calculation formula is: today's balance = yesterday's balance+today's receipt-today's receipt.

2. Other equivalent tons.

Refers to the cumulative tonnage that cannot be reflected in the warehouse custody account, such as the tonnage of goods to be put into storage every day and the tonnage converted according to the actual price difference area. , but also accumulate over time. The tonnage to be put into storage here refers to the goods that have been put into storage, but due to various reasons, the warehousing certificate cannot be signed on the same day, so the warehousing tonnage cannot be reflected in the custody account on the same day.

The tonnage converted according to the actually occupied amortized area refers to the tonnage of stored goods that cannot be directly converted according to warehousing, warehousing and balance, but needs to occupy a certain warehouse area for storage.

3. The contract balance is100t.

After the warehousing contract is signed, the depositor and the custodian should bear certain economic responsibilities to maintain the seriousness of the contract. If the inventory party cannot meet the contract quantity, the inventory party shall bear the storage fee for the contract price difference. Contract difference means that the sum of the actual warehousing tons, the tons to be warehousing and the converted tons of the actual price difference area is less than the difference of the tons signed in the warehousing contract.