供应链中的税后净收入模型及其优化

分析并建立了一个单产品生产 -销售供应链中总税后净收入优化模型 ,考虑了转移价格、运输成本分配、税收政策、最小经济订货批量、资金分配等问题 ,其中产品转移价格和销售量的可调整部分 ,以及运输成本分配是决策变量。应用进化规划算法进行了仿真计算 ,结果表明利用不同的税收政策 ,调整转移价格和运输成本分配可优化总公司的税后净收入 ,并实现供应链的关系协调以及资金的再分配

The Net-Income-After-Tax Model and its Optimization in Supply Chain

This paper analyses and establishes a net income after tax optimization model for single product in production distribution supply chain, and considers the questions of transfer pricing, transportation cost allocation, tax policy, minimum economic order quantity and capital allocation, in which transportation cost allocation and the adjustable part of transfer pricing and distribution quantity are decision variables. Applying evolutionary programming algorithm, this paper simulates and solves this problem, and the results show that, by adjusting transfer price and transportation cost allocation, company can use different tax policy to optimize the net income after tax, and coordinate relationship and reallocate capital in supply chain.