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Economic Order Quantity (EOQ)

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Economic Order Quantity (EOQ)?

Economic order quantity (EOQ) is the optimal order size that minimizes the total annual cost of ordering and carrying inventory, calculated using a square-root formula that balances fixed ordering costs against per-unit holding costs.

How It Works

  • Formula: EOQ = √(2 × D × S / H), where D = annual demand, S = order cost per order, H = holding cost per unit per year.
  • Larger EOQ when demand is high or ordering costs are high.
  • Smaller EOQ when holding costs (warehouse, insurance, obsolescence) are high.
  • Assumes constant demand and lead time — adjust with safety stock in practice.

Saudi Context

Saudi importers using Jeddah Islamic Port or Dammam Port factor sea-freight ordering costs, customs clearance fees, and Saudi Standards (SASO) inspection charges into the order cost S. Holding cost H includes warehouse rent, takaful insurance, and capital tied up at SAIBOR-linked rates.

Example

A Saudi retailer sells 10,000 units annually, with order cost of SAR 500 per order and holding cost of SAR 4 per unit per year. EOQ = √(2 × 10,000 × 500 / 4) = √2,500,000 = 1,581 units per order.

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