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Microlesson · 5-min read

Ordering Cost and Carrying Cost

# Ordering Cost and Carrying Cost

When the firm orders material in lots, two opposing types of cost arise. Understanding both is the foundation for EOQ.

## Re-Order Quantity (ROQ)

ROQ is the fixed quantity of material the company orders each time. It remains the same for every order placed during the year.

## 1. Ordering Cost

Cost associated with the act of placing an order. It includes:

  • Cost to invite quotations
  • Material checking & inspection
  • Paperwork cost
  • Employee cost directly related to ordering
  • Transportation

### Formula

$$\text{Total Ordering Cost} = \frac{\text{Annual Consumption}}{\text{Re-order Qty}} \times \text{Ordering Cost per Order}$$

or equivalently,

$$\text{Total Ordering Cost} = \text{No. of Orders} \times \text{Ordering Cost per Order}$$

## 2. Carrying Cost

Cost of holding or storing material in the stores or godown. It includes:

  • Insurance cost
  • Storage cost (rent, lighting, etc.)
  • Interest on money invested in raw material
  • Obsolescence

### Formula

$$\text{Total Carrying Cost} = \frac{1}{2} \times \text{Re-order Qty} \times \text{Carrying Cost per Unit p.a.}$$

The ½ appears because on average, the firm holds half a lot at any point in time — stock falls linearly from ROQ to zero between deliveries.

## Behaviour of the Two Costs

If Re-Order Quantity ↑Then
Number of orders ↓Total Ordering Cost ↓
Average stock held ↑Total Carrying Cost ↑

The two costs move in opposite directions as ROQ changes — setting the stage for EOQ as the optimum.

Worked example

### Example 1

Setup:

  • Annual requirement = 5,000 units
  • Cost per unit of raw material = ₹500
  • Ordering cost per order = ₹2,000
  • Carrying cost = 10% per annum (i.e. ₹50 per unit per annum)

Compute total ordering cost and carrying cost for ROQ = 500, 1,000 and 2,500.

Ordering Cost = (Annual Req / ROQ) × Ordering cost per order

ROQNo. of OrdersOrdering Cost (₹)
5005,000/500 = 1010 × 2,000 = 20,000
1,0005,000/1,000 = 55 × 2,000 = 10,000
2,5005,000/2,500 = 22 × 2,000 = 4,000

As ROQ rises, total ordering cost falls. ✔️

Carrying Cost = ½ × ROQ × Carrying cost p.u. p.a. (where carrying cost p.u. p.a. = ₹500 × 10% = ₹50)

ROQCarrying Cost (₹)
500½ × 500 × 50 = 12,500
1,000½ × 1,000 × 50 = 25,000
2,500½ × 2,500 × 50 = 62,500

As ROQ rises, total carrying cost rises. ✔️

⚠️ Common exam mistakes

  • Forgetting the ½ factor in carrying cost — students often compute carrying cost on the full ROQ instead of the average inventory.
  • Using purchase cost per unit instead of CARRYING cost per unit per annum in the carrying cost formula. If carrying cost is given as 10% p.a., convert it first (price × 10%).
  • Treating one-time costs (initial inspection, paperwork) as carrying costs. These are ORDERING costs.
  • Treating interest on RM stock as ordering cost — it is a carrying cost (cost of capital tied up in inventory).
Reference:
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