A company has COGS of $600,000 and average inventory of $150,000. Calculate the inventory turnover ratio and the days sales of inventory (DSI). Discuss what these metrics indicate about the company's inventory management efficiency and cash flow. Analyze the potential factors that could influence changes in inventory turnover and DSI, such as variations in sales volume, changes in inventory levels, and shifts in production efficiency. Consider the implications of a high or low inventory turnover ratio for the company's working capital management and profitability. Discuss the strategic importance of optimizing inventory turnover, including maintaining adequate inventory levels, reducing carrying costs, and minimizing stockouts. Explain how inventory turnover and DSI can be used in benchmarking performance against industry peers and identifying areas for improvement. Discuss the role of inventory management techniques, such as just-in-time (JIT) and lean inventory systems, in enhancing overall supply chain efficiency.