| 基于作业成本的制造商利润优化模型 |
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| 引用本文： | 张毕西,谢祥添.基于作业成本的制造商利润优化模型[J].系统工程,2007,25(2):51-55. |
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| 作者姓名： | 张毕西 谢祥添 |
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| 作者单位： | 广东工业大学,经济管理学院,广东,广州,510520 |
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| 基金项目： | 国家自然科学基金;广东省自然科学基金 |
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| 摘 要： | 应用基于作业成本方法,研究了制造商的成本结构,给出了8个数学公式计算其不同类型的作业成本.并以制造商的利润为目标函数和顾客的订货量为可控决策变量,建立起制造商的利润优化模型.最后采用遗传算法对广东某铝业有限公司的部分数据进行仿真,结果表明,在一定范围内调整顾客的订货量,可以增加制造商的利润.
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| 关 键 词： | 基于作业成本 制造商成本模型 制造商利润模型 遗传算法 |
| 文章编号： | 1001-4098（2007）02-0051-05 |
| 修稿时间： | 2006-12-20 |
A Manufacturers' Profit Optimization Model with Activity-Based Costing |
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| ZHANG Bi-xi,XIE Xiang-tian.A Manufacturers'''' Profit Optimization Model with Activity-Based Costing[J].Systems Engineering,2007,25(2):51-55. |
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| Authors: | ZHANG Bi-xi XIE Xiang-tian |
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| Institution: | Department of Economy and Management,Guangdong University of Technology,Guangzhou 510520,China |
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| Abstract: | Using activity-based costing method we study the cost structure of manufacturer,giving eight math's formula to compute the different kinds' activity cost,building up the manufacturer's profit optimize model,in which the manufacturer's profit is the object function and the customer's order quantities are decision-variable.At last,applying genetic(algorithm) for imitation by Guangdong some Aaluminum limited company's part data,the results show that manufacturer can increase their profits in the condition of adjusting the customers' order quantities. |
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| Keywords: | Activity-based Costing Manufacturer's Cost Model Manufacturer's Profit Model Genetic Algorithm |
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