It is very costly, however, to have stocks lying around tying up capital that could be profitably employed elsewhere. The financial manager must therefore determine the appropriate levels of stocks in terms of a trade-off or compromise between the expected benefits of not experiencing shortfall of stock (raw materials as well as finished goods), and the cost of maintaining the necessary stocks.
Ni gharama kubwa sana, hata hivyo, kwa kuwa na hifadhi amelala karibu tying up mji mkuu ambayo inaweza kuwa faida kuajiriwa mahali pengine. meneja wa fedha lazima hiyo kuamua viwango sahihi ya hifadhi katika suala la biashara-off au maelewano kati ya faida inatarajiwa ya si inakabiliwa na uhaba wa hisa (malighafi kama vile bidhaa za kumaliza), na gharama ya kudumisha hifadhi muhimu.