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　　4.1 The costs of holding inventory
　　● Buffer inventory is a basic level of inventory held for emergencies and to prevent stock-outs from occurring. It is also known as safety inventory or the minimum inventory level.
　　● Holding cost can be distinguished between fixed holding costs and variable holding costs.
　　- Fixed holding costs include the cost of storage space. Note that the cost of storage space may be a stepped fixed cost if increased warehousing is needed when higher volumes of inventory are held.
　　- Variable holding costs include interest on capital tied up in inventory. The more inventories that is held, the more capital that is tied up.
　　- Holding costs are often stated as being valued at a certain percentage of the average inventory held.
　　- Holding costs can be reduced by keeping stock levels to a minimum
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