库存持有成本计算器 — 公式

How to Calculate Inventory Carrying Cost

Formula

Carrying Cost = Storage + Insurance/Taxes + Shrinkage/Obsolescence + (Inventory Value x Opportunity Cost %) Carrying Cost % = Total Carrying Cost / Average Inventory Value x 100

Carrying cost is the hidden price of holding inventory. Beyond the obvious warehouse rent, it includes capital tied up that could earn returns elsewhere, products that expire or become obsolete, theft and damage, and insurance premiums. Typical carrying costs range from 20-35% of inventory value annually.

计算示例

A company holds $500,000 in average inventory with $30,000 storage, $10,000 insurance/taxes, $15,000 shrinkage, and 8% opportunity cost.

  1. Opportunity Cost = $500,000 x 8% = $40,000
  2. Total Carrying Cost = $30,000 + $10,000 + $15,000 + $40,000 = $95,000
  3. Carrying Cost % = ($95,000 / $500,000) x 100 = 19%