基于多重指标下ABC分类法的煤矿库存物资分类  

Stock Material Classification for Coal Mine Based on Multiple Criteria ABC Classification

作　　者：杨娟[1] 郭海湘[1,2] 杨文霞[1] 诸克军[1] 

机构地区：[1]中国地质大学经济管理学院,武汉湖北430074 [2]西安交通大学管理学院,陕西西安710049

出　　处：《运筹与管理》2011年第5期193-199,共7页Operations Research and Management Science

基　　金：中国博士后基金资助项目(20090461293);中央高校基本科研业务费用专项资金资助项目(CUG09013);中国地质大学(武汉)资源环境经济研究中心开放基金资助(2009B012)

摘　　要：传统的ABC分类法基于年销售额单一度量标准,容易忽视其它影响库存物资的因素。鉴于此,本文应用多重指标的ABC分类法对郑州煤电物资供销公司的库存物资进行分类。文中比较了两个指标(月平均使用金额与提前期)、三个指标(月平均使用金额、月平均单位库存成本或月平均单位成本与提前期)及五个指标(月平均使用数量、提前期、供应商数量、月平均单位库存成本、月平均销售成本)的分类效果,另外,提前期的取值也分别采用最大值、最小值、平均值进行了计算。与现场管理者的经验值比较,结果表明采用两个指标(月平均使用金额与提前期)且提前期取最小值的吻合效果最好。本研究成果可应用于煤矿物资的分类,可根据具体实际情况,添加度量物资重要性的指标。ABC classification based on only single measurement such as annual dollar usage easily ignores other criteria also recognized important in stock material classification.In this paper,multiple criteria ABC classification is applied to classify stock materials into different groups for zhengzhou materials supply and marketing company.Different classification results are presented respectively considering two criteria（monthly dollar usage and lead time）,three criteria（monthly dollar usage,monthly average unit inventory cost or monthly average unit cost and lead time）and five criteria（monthly average usage amount,lead time,the number of suppliers,monthly average unit stock cost,monthly average sale cost）.In addition,lead time is calculated respectively with its maximal,minimal,average.Compared with the local manager＇s experience,the result proves that the matching effect is the best while using two criteria（monthly average dollar usage and lead time） and lead time minimal to measure inventory material.The result may be applied to classify materials into different groups by adding the criteria according to the specific situation.

关 键 词：物资分类 多重指标 ABC分析法 煤矿库存物资 

分 类 号：F235.4[经济管理—会计学]