管理会计中Excel的高级应用——生产经营最优化决策模型设计与应用
发布时间：2018-08-29 10:43
【摘要】：正短期经营决策中经常遇到最优化决策问题,如多品种条件下的最优生产组合问题、最优定价决策问题、多目标决策问题、最优运输方案问题、最优选址问题、最优库存问题等。对于最优化问题,通常运用运筹学方法进行计算分析和决策。但该方法对于一般会计人员而言较为复杂且不容易理解,影响了最优化决策的效率。Excel为管理会计的最优化决策提供了方便的工具。本文将通过实例来设计最优化决策模型。因为前面文章已经对最优存货决策模型的设计
[Abstract]:In the positive short-term management decision, we often encounter the optimization decision problem, such as the optimal production combination problem, the optimal pricing decision problem, the multi-objective decision problem, the optimal transportation scheme problem, the optimal location problem, the optimal production combination problem under the multi-variety condition, the multi-objective decision problem, the optimal transportation scheme problem, the optimal location problem. Optimal inventory problem, etc. For optimization problems, operational research methods are usually used to calculate, analyze and make decisions. However, this method is more complex and not easy to understand for general accountants, which affects the efficiency of optimization decision. Excel provides a convenient tool for the optimization decision of management accounting. In this paper, an example is used to design the optimal decision model. Because the previous article has designed the optimal inventory decision model.
【作者单位】： 南京理工大学经济管理学院;
【基金】：" target="_blank">国家自然科学基金资助项目<71372008> " target="_blank"> 教育部人文社会科学研究一般项目<10YJA630164> %E7%9A%84%E8%B5%84%E5%8A%A9" target="_blank"> 江苏省高校哲学社会科学研究项目<2011SJD630017>的资助
【分类号】：F234.3;F275
本文编号：2210956
[Abstract]:In the positive short-term management decision, we often encounter the optimization decision problem, such as the optimal production combination problem, the optimal pricing decision problem, the multi-objective decision problem, the optimal transportation scheme problem, the optimal location problem, the optimal production combination problem under the multi-variety condition, the multi-objective decision problem, the optimal transportation scheme problem, the optimal location problem. Optimal inventory problem, etc. For optimization problems, operational research methods are usually used to calculate, analyze and make decisions. However, this method is more complex and not easy to understand for general accountants, which affects the efficiency of optimization decision. Excel provides a convenient tool for the optimization decision of management accounting. In this paper, an example is used to design the optimal decision model. Because the previous article has designed the optimal inventory decision model.
【作者单位】： 南京理工大学经济管理学院;
【基金】：" target="_blank">国家自然科学基金资助项目<71372008> " target="_blank"> 教育部人文社会科学研究一般项目<10YJA630164> %E7%9A%84%E8%B5%84%E5%8A%A9" target="_blank"> 江苏省高校哲学社会科学研究项目<2011SJD630017>的资助
【分类号】：F234.3;F275
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