Dynamic cost optimality control in the process of merchandise procurement

The paper puts forward a method of establishing mathematical model of inventory cost on the basis of the costs of merchandise purchase, sale and storage. It gives systematic calculations for the dynamic cost optimality problem in the case of sales with commission. The break-even model and its calculation reveal the internal interactions of the operating cost and the duration of the merchandise storage. They lay the foundation for cost control and also show areas of theoretical research and practical application.