管理会计中Excel的高级应用——基本EOQ模型及扩展模型设计与应用
发布时间：2019-03-05 17:57
【摘要】：正经济订货量模型(以下简称EOQ模型)是用于存货决策的一种方法。它通过确定最佳存货水平,使存货总成本达到最低,以此实施对存货的有效控制。一、存货决策的相关成本在存货决策中,通常将存货成本分为三类:一是取得成本。它是为取得某种存货而支出的成本,包括订货成本和购置成本。订货成本中与订货次数无关的成本,如企业常设采购机构的基本开支费,称为订货的固定成本,用F1表示;与订货次数相关的成本,如订货差旅费、订货联
[Abstract]:Positive economic order volume model (hereinafter referred to as EOQ model) is a method for inventory decision-making. By determining the optimal inventory level, the total cost of inventory is minimized, and the effective control of inventory is carried out. First, in inventory decision-making, inventory costs are usually divided into three categories: first, acquisition costs. It is the cost of acquiring a certain inventory, including order cost and purchase cost. A cost not related to the number of orders, such as the basic expense of an enterprise's permanent procurement organization, referred to as the fixed cost of an order, expressed in F1; the costs associated with the number of orders, such as travel expenses and couplets.
【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
本文编号：2435150
[Abstract]:Positive economic order volume model (hereinafter referred to as EOQ model) is a method for inventory decision-making. By determining the optimal inventory level, the total cost of inventory is minimized, and the effective control of inventory is carried out. First, in inventory decision-making, inventory costs are usually divided into three categories: first, acquisition costs. It is the cost of acquiring a certain inventory, including order cost and purchase cost. A cost not related to the number of orders, such as the basic expense of an enterprise's permanent procurement organization, referred to as the fixed cost of an order, expressed in F1; the costs associated with the number of orders, such as travel expenses and couplets.
【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
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