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Inventory Management MCQs | Inventory Management Multiple Choice Questions and Answers

(1) Which of the following is not an inventory?
[A] Machines
[B] Raw material
[C] Finished products
[D] Consumable tools
Answer: Machines
(2) The cost of insurance and taxes are included in
[A] Cost of ordering
[B] Set up cost
[C] Inventory carrying cost
[D] Cost of shortages
Answer: Inventory carrying cost

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(3) The minimum stock level is calculated as
[A] Reorder level – (Nornal consumption x Normal delivery time)
[B] Reorder level + (Nornal consumption x Normal delivery time)
[C] (Reorder level + Nornal consumption) x Normal delivery time
[D] (Reorder level + Nornal consumption) / Normal delivery time
Answer: Reorder level – (Nornal consumption x Normal delivery time)
(4) The time period between placing an order its receipt in stock is known as
[A] Lead time
[B] Carrying time
[C] Shortage time
[D] Over time
Answer: Lead time
(5) Re-ordering level is calculated as
[A] Maximum consumption rate x Maximum re-order period
[B] Minimum consumption rate x Minimum re-order period
[C] Maximum consumption rate x Minimum re-order period
[D] Minimum consumption rate x Maximum re-order period
Answer: Maximum consumption rate x Maximum re-order period
(6) The Economic Order Quantity (EOQ) is calculated as
[A] (2D*S/h)^1/2
[B] (DS*/h)^1/2
[C] (D*S/2h)^1/2
[D] All of the above
Answer: (2D*S/h)^1/2
(7) If demand in units is 18000, relevant ordering cost for each year is $150 and an order quantity is 1500 then annual relevant ordering cost would be
[A] $200
[B] $190
[C] $160
[D] $180
Answer: $180
(8) Profit forgone by capital investment in inventory rather than investment of capital to somewhere else is classified as
[A] relevant purchase order costs
[B] relevant inventory carrying costs
[C] irrelevant inventory carrying costs
[D] relevant opportunity cost of capital
Answer: relevant opportunity cost of capital
(9) Costing system which omits some of journal entries in accounting system is known as
[A] ain-time costing
[B] trigger costing
[C] back flush costing
[D] lead time costing
Answer: back flush costing
(10) If required rate of return is 12% and per unit cost of units purchased is $35 then relevant opportunity cost of capital will be
[A] $6.20
[B] $7.20
[C] $4.20
[D] $5.20
Answer: $4.20
(11) If purchase order lead time is 35 minutes and number of units sold per time is 400 units then reorder point will be
[A] 14000 units
[B] 14500 units
[C] 15000 units
[D] 15500 units
Answer: 14000 units
(12) If demand of one year is 25000 units, relevant ordering cost for each purchase order is $210 and carrying cost of one unit of stock is $25 then economic order quantity is
[A] 678 packages
[B] 648 packages
[C] 658 packages
[D] 668 packages
Answer: 648 packages
(13) Which of the following is true for Inventory control?
[A] Economic order quantity has minimum total cost per order
[B] Inventory carrying costs increases with quantity per order
[C] Ordering cost decreases with lo size
[D] All of the above
Answer: All of the above
(14) Re-ordering level is calculated as
[A] Maximum consumption rate x Maximum re-order period
[B] Minimum consumption rate x Minimum re-order period
[C] Maximum consumption rate x Minimum re-order period
[D] Minimum consumption rate x Maximum re-order period
Answer: Maximum consumption rate x Maximum re-order period
(15) Average stock level can be calculated as
[A] Minimum stock level + ½ of Re-order level
[B] Maximum stock level + ½ of Re-order level
[C] Minimum stock level + 1/3 of Re-order level
[D] Maximum stock level + 1/3 of Re-order level
Answer: Minimum stock level + ½ of Re-order level
(16) The time period between placing an order its receipt in stock is known as
[A] Lead time
[B] Carrying time
[C] Shortage time
[D] Over time
Answer: Lead time
(17) Activities related to coordinating, controlling and planning activities of flow of inventory are classified as
[A] decisional management
[B] throughput management
[C] inventory management
[D] manufacturing management
Answer: inventory management
(18) Cost of product failure, error prevention and appraisals are classified as
[A] stocking costs
[B] stock-out costs
[C] costs of quality
[D] None of the above
Answer: costs of quality
(19) An example of purchasing costs include
[A] incoming freight
[B] storage costs
[C] insurance
[D] spoilage
Answer: insurance
(20) If an average inventory is 2000 units and annual relevant carrying cost of each unit is $5 then annual relevant carrying cost will be
[A] $5,000
[B] $4,500
[C] $5,500
[D] $6,000
Answer: $5,000

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