A company experiences both variable usage rates and variable lead times for its inventory items. The probability distributions for both usage and lead times are known. A technique the company could use for determining the optimal safety stock levels for an inventory item is

The CPA Business Analysis and Reporting (BAR) discipline focuses on advanced, high-level accounting, analyzing financial data for decision-making, and specialized reporting (10-20% gov't).

Key concepts include financial statement analysis, cost/variance analysis, complex technical reporting (consolidations, derivatives, leases), and government-wide financial statement conversion.