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Microlesson · 5-min read

Economic Order Quantity (EOQ)

# Economic Order Quantity (EOQ)

## The Problem

As Re-Order Quantity (ROQ) increases:

  • Total ordering cost ↓ (fewer orders per year)
  • Total carrying cost ↑ (more average inventory held)

Conversely, as ROQ decreases, ordering cost ↑ and carrying cost ↓. There is a trade-off.

## The Solution: EOQ

EOQ is that specific Re-Order Quantity at which Total Ordering Cost + Total Carrying Cost is MINIMUM. It is the best version of ROQ.

Graphically, EOQ is the point where the ordering cost curve and carrying cost curve intersect — at that point total cost is minimised.

```

Annual Cost

│\ / Total Cost (U-shaped curve)

│ \ /

│ \ ____ ____ / Carrying Cost (rising line)

│ \/ \/

│ /\ /\

│ / \______/ \______ Ordering Cost (falling curve)

│ / |

│/ EOQ

└─────────────────────→ Re-order Quantity

```

## EOQ Formula

$$\boxed{EOQ = \sqrt{\frac{2 \times A \times O}{C}}}$$

Where:

  • A = Annual Consumption (per year)
  • O = Ordering Cost per Order
  • C = Carrying Cost per Unit per Annum

## At EOQ — A Key Identity

At EOQ, Total Ordering Cost = Total Carrying Cost. This identity is often used to verify EOQ answers and to solve missing-data problems.

## Types of EOQ Questions in Exam

Type 1Type 2Type 3
Simply calculate EOQEOQ vs Without EOQ — Compare only carrying cost + ordering cost at both levelsEOQ vs Discount offer — Compare purchase price + carrying cost + ordering cost at both levels

### Type 1 — Plain EOQ

Plug values into the formula and report the answer.

### Type 2 — EOQ vs Some Other Order Size

Compare Total Cost (ordering + carrying) at EOQ vs at the alternative quantity. The lower total cost wins. Purchase price is excluded because it is the same under both options.

### Type 3 — EOQ vs Quantity Discount

When supplier offers a discount on bulk purchase, purchase price differs across alternatives. Hence compare:

Total Cost = Purchase Cost + Ordering Cost + Carrying Cost

at EOQ vs at the discount-eligible higher quantity. Choose the lower total.

Worked example

### Example 1

Example 1 — Plain EOQ:

  • Annual consumption (A) = 5,000 units
  • Ordering cost per order (O) = ₹2,000
  • Carrying cost per unit per annum (C) = ₹50

$$EOQ = \sqrt{\frac{2 \times 5000 \times 2000}{50}} = \sqrt{4,00,000} = 632.46 \text{ units} \approx 633 \text{ units}$$

Verification:

  • No. of orders = 5,000 / 633 ≈ 7.9 → Total ordering cost ≈ 7.9 × 2,000 = ₹15,800
  • Carrying cost = ½ × 633 × 50 = ₹15,825

Both costs are approximately equal at EOQ ✔️

### Example 2

Example 2 — EOQ vs Discount (Type 3):

Supplier offers a 2% discount if you order 1,000 units at a time instead of EOQ. Material price = ₹500/unit. Use A = 5,000, O = ₹2,000, C = 10% of price p.a.

At EOQ (633 units):

  • Purchase cost: 5,000 × ₹500 = ₹25,00,000
  • Ordering cost: ≈ ₹15,800
  • Carrying cost: ≈ ₹15,825
  • Total ≈ ₹25,31,625

At 1,000 units with 2% discount:

  • New price = ₹500 × 0.98 = ₹490
  • Purchase cost: 5,000 × ₹490 = ₹24,50,000
  • Ordering cost: (5,000/1,000) × 2,000 = ₹10,000
  • Carrying cost p.u. p.a. = ₹490 × 10% = ₹49
  • Carrying cost: ½ × 1,000 × ₹49 = ₹24,500
  • Total ≈ ₹24,84,500

Decision: Accept the discount and order 1,000 units — saves ₹47,125 annually.

⚠️ Common exam mistakes

  • Using the wrong unit for 'C'. C must be carrying cost per unit PER ANNUM. If question gives 'carrying cost = 10% of purchase price', compute C = Price × 10%.
  • Forgetting that at EOQ, Total Ordering Cost = Total Carrying Cost — this is a sanity-check most students skip.
  • In Type 3 (discount) problems, students often forget to include the discounted PURCHASE PRICE in total cost — they only compare ordering + carrying cost. With a discount in play, the purchase price differs between options and MUST be included.
  • Conversely, in Type 2 problems (no discount), students sometimes wastefully include the purchase price — it is the same under both alternatives and cancels out; including it doesn't change the answer but adds clutter.
  • Treating EOQ as a hard maximum to never exceed. EOQ minimises ordering + carrying cost, but if a price discount makes a larger order cheaper overall, take the larger order.
Reference:
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