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Economic order quantity

Economic order quantity (EOQ) is the order size that minimises combined ordering and holding costs, found where the ordering-cost and carrying-cost curves cross. It answers the question of how much stock to order each time.

ByHoang TruongUpdated

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A stationer sells 900 notebooks a year, paying €8 to place an order and €4 to hold one notebook in stock for a year. EOQ = √(2 × 900 × €8 ÷ €4) = √3,600 = 60 units. Ordering 60 at a time means placing 900 ÷ 60 = 15 orders across the year, the order size that minimises combined ordering and holding cost.

Where it fits
SubjectCost AccountingCoreTopicProduct Costing & Cost of Goods ManufacturedCore

The formula

LaTeX
EOQ=2DSHEOQ = \sqrt{\frac{2DS}{H}}

Variables

Economic order quantity (units per order)
Annual demand (units per year)
Ordering cost per order ()
Holding cost per unit per year ()

Finds the order size that minimises the combined annual cost of placing orders and holding stock.

Check yourself

PracticeCORE

A hardware store sells 1,250 units of a particular drill bit a year. Placing an order costs €24, and it costs €6 to hold one drill bit in stock for a year. Using the EOQ formula, how many units should the store order each time?

Select an answer to check your understanding.