供应链的成本模型及其优化  

The Cost Model and Its Optimization in Supply Chain

作　　者：常良峰[1] 王静[2] 黄小原[1] 

机构地区：[1]东北大学工商管理学院,辽宁沈阳110004 [2]上海宝钢国际贸易公司,上海201900

出　　处：《系统工程》2002年第6期13-18,共6页Systems Engineering

基　　金：辽宁省自然科学基金资助项目 (9910 2 0 0 2 0 8)

摘　　要：应用管理会计中的作业成本分析 ,研究并改进供应链的作业成本结构 ,区别顾客的普通订货量和直接订货量 ,并考虑分销商的订单合并。考虑最小订货批量和最小净利润要求 ,建立分销商的静态成本优化模型 ,其中顾客订货量中可调整部分是决策变量。最后 ,采用进化规划算法 ,并结合上海宝钢采购处实际进行了仿真计算 ,结果表明 ,在一定范围内调整顾客订货量 ,可以降低分销商的总成本。Applying the Activity-Based Cost analysis in management accounting, the cost structure in supply chain was studied. The common order quantity and direct order quantity of customer were distinguished, and the order consolidation for distributor was considered. Considering the minimum economic order quantity(EOQ) and minimum net profit requirements, the static cost optimization model for distributor was established, with the adjustable parts of customer order quantities as the control variables. At last, through evolutionary programming algorithm, the model is applied to simulate the practical problems in Shanhai BaoSteel Company. The results show that the total cost of distributor can be decreased through adjusting the order quantity of each customer in certain scope.

关 键 词：供应链 成本模型 优化 作业成本分析 经济订货批量 企业网络系统 企业信息化 

分 类 号：F270.7[经济管理—企业管理] TP393[经济管理—国民经济]