多级库存成本控制整合方法研究——基于库存管理ABC分析  

Research on Multi-level Inventory Cost Control Integration Method Based on Inventory Management ABC Analysis

作　　者：袁雪妃[1] YUAN Xue-fei(Dalian University of Finance and Economics, Dalian 116622, China)

机构地区：[1]大连财经学院物流管理系,辽宁大连116622

出　　处：《山东工商学院学报》2021年第3期69-76,共8页Journal of Shandong Technology and Business University

基　　金：辽宁省教育厅2019年度科学研究经费项目“基于融合创新模式的辽宁省制造业转型升级的路径研究”(W2019163)。

摘　　要：通过分析多级库存成本结构,计算不同类别的多级库存成本,并整合库存总成本;基于库存管理ABC分析法,对分类后的成本进行二次分类;结合产品生命周期与库存成本之间的关系,构建目标控制函数,实现对多级库存成本的控制。实验测试表明,与传统的控制整合方法相比,所提出方法的分类效果更好,对多级库存成本的控制更具有针对性。By analyzing the structure of multi-level inventory cost,the multi-level inventory cost of different categories is calculated,and the total inventory cost is integrated.Based on ABC analysis of inventory management,the cost after classification is classified twice.Combining the relationship between product life cycle and inventory cost,the objective control function is constructed to realize the control of multilevel inventory cost.Experimental tests show that compared with the traditional control integration method,the proposed method has better classification effect and more targeted control of multi-level inventory cost.It can be seen that this method can be applied to multi-level inventory cost control.

关 键 词：库存管理ABC分析 多级库存成本 物流管理 

分 类 号：F253[经济管理—国民经济]