产品回收系统中的库存价值评价  

Inventory Evaluation in Product Recovery Systems

作　　者：孙虎[1] 王小丽[1] 

机构地区：[1]武汉理工大学物流工程学院,湖北武汉430063

出　　处：《武汉理工大学学报（信息与管理工程版）》2009年第5期842-844,856,共4页Journal of Wuhan University of Technology：Information & Management Engineering

基　　金："十一.五"国家重点科研基金资助项目(2006BAH02A06)

摘　　要：对产品回收系统中库存价值评价的AC模型和DCF模型进行了比较研究,论证了传统的成本价格推论并不适合于回收系统库存价值的评价。提出的持有成本转换率能够近似将平均成本转换成折扣现金流,而且,这些转换率完全不同于传统的成本价格推论所推导的比率。AC and DCF models used to estimate valuation of inventories were compared and analyzed in systems with product recovery.The traditional concept that ＂cost price deduction＂ disagrees with valuation of inventories with product recovery was verified.It was suggested that the holding cost transforming rates can approximately transform average cost（AC） into the discounted cash flow（DCF）,and the rates differ from the rates that the traditional ＂cost price deduction＂ produces.

关 键 词：产品回收 库存评价 AC模型 DCF模型 

分 类 号：F274[经济管理—企业管理]