物流成本及其管理模式的研究

物流管理是企业管理的一个热点问题。由于现代物流管理理论引入我国的时间较短 ,目前物流成本等问题的研究还处于起步阶段 ,企业中物流成本的管理仍缺乏科学的依据和指导。分析物流活动内容 ,研究物流成本的构成和属性 ,提出准确核算物流成本的ABC核算方法和物流成本全面管理体系 ,可从本质上去把握物流成本的特点 ,满足现代管理的客观需要 ,为企业降低成本 ,提高效益 ,适应激烈竞争的市场环境提供有效途径     

作业成本法应用困境分析

作业成本作为一种成本控制方法,引起了我国理论界的广泛关注,许多学者从各个不同角度对作业成本法的理论依据、管理方法、应用领域等进行了多角度的探讨与研究。在实践中,也有不少学者将作业成本法进行实证性研究,并在企业管理工作中加以应用,但是,实际效果不甚理想。本文分析作业成本在应用过程中遭遇的困境,进而探讨如何将作业成本真正地应用到管理实践中,发挥科学理论对管理实践的指导作用,实现理论与实践的完美结合。     

ABC Classification: Service Levels and Inventory Costs

ABC inventory classifications are widely used in practice, with demand value and demand volume as the most common ranking criteria. The standard approach in ABC applications is to set the same service level for all stock keeping units (SKUs) in a class. In this paper, we show (for three large real life datasets) that the application of both demand value and demand volume as ABC ranking criteria, with fixed service levels per class, leads to solutions that are far from cost optimal. An alternative criterion proposed by Zhang et al. performs much better, but is still considerably outperformed by a new criterion proposed in this paper. The new criterion is also more general in that it can take criticality of SKUs into account. Managerial insights are obtained into what class should have the highest/lowest service level, a topic that has been disputed in the literature.     

A classification approach based on the outranking model for multiple criteria ABC analysis

The multiple criteria ABC analysis is widely used in inventory management, and it can help organizations to assign inventory items into different classes with respect to several evaluation criteria. Many approaches have been proposed in the literature for addressing such a problem. However, most of these approaches are fully compensatory in multiple criteria aggregation. This means that an item scoring badly on one or more key criteria could be placed in good classes because these bad performances could be compensated by other criteria. Thus, it is necessary to consider the non-compensation in the multiple criteria ABC analysis. To the best of our knowledge, the ABC classification problem with non-compensation among criteria has not been studied sufficiently. We thus propose a new classification approach based on the outranking model to cope with such a problem in this paper. However, the relational nature of the outranking model makes the search for the optimal classification solution a complex combinatorial optimization problem. It is very time-consuming to solve such a problem using mathematical programming techniques when the inventory size is large. Therefore, we combine the clustering analysis and the simulated annealing algorithm to search for the optimal classification. The clustering analysis groups similar inventory items together and builds up the hierarchy of clusters of items. The simulated annealing algorithm searches for the optimal classification on different levels of the hierarchy. The proposed approach is illustrated by a practical example from a Chinese manufacturer. Furthermore, we validate the performance of the approach through experimental investigation on a large set of artificially generated data at the end of the paper.     

作业成本制下动态随机成本函数模型的初步构造

随着现代制造技术的发展,生产制造环境有了很大变化。同时,市场信息瞬息万变,企业要在这样的环境中生存发展,必须保证成本信息的准确性。基于此目的,本文从作业成本法出发,借助于动态随机生产函数,建立了作业成本制下的动态随机成本函数。最后,依据作业成本制下的动态随机成本函数,联系生产实际,提出了对于成本控制的一些建议,为企业进行成本管理指出了方向。     

作业成本法的产生及其新发展

科技发展和市场竞争,是作业成本法(ABC)产生及发展的根本动力.ABC在商业、金融、交通运输业、公用事业等行业的推广应用,在世界范围的发展说明了它提供的准确成本信息,能提高经济组织的市场竞争力和盈利能力.ABC和ERP的融合会使ABC研究上一个新台阶.实践说明,中国企业可以并能成功的应用ABC.     

基于多标准的ABC分类库存模型

ABC分类库存方法是企业应用最广泛的库存分类方法之一。国内外学者在研究ABC库存分析法时通常只针对一种分类标准,然而按照多种标准进行分类的库存模型则研究的相对较少。提出了一种新型的基于多标准的ABC分类库存模型,此模型概括了线性和非线性的情况,重点研究库存物品权重在分类中的影响作用。通过对比本模型与AHP方法所得出的结果,然后进行数据整理、对比分析,得出了库存物品的权重在分类决策中占有非常重要的地位。最后,通过数据证明得到此研究方法在库存决策方面更优,能够更好地为库存管理者提供决策依据。     

Learning the two parameters of the Poisson–Dirichlet distribution with a forensic application

In forensic science, the rare type match problem arises when the matching characteristic from the suspect and the crime scene is not in the reference database; hence, it is difficult to evaluate the likelihood ratio that compares the defense and prosecution hypotheses. A recent solution consists of modeling the ordered population probabilities according to the two-parameter Poisson–Dirichlet distribution, which is a well-known Bayesian nonparametric prior, and plugging the maximum likelihood estimates of the parameters into the likelihood ratio. We demonstrate that this approximation produces a systematic bias that fully Bayesian inference avoids. Motivated by this forensic application, we consider the need to learn the posterior distribution of the parameters that governs the two-parameter Poisson–Dirichlet using two sampling methods: Markov Chain Monte Carlo and approximate Bayesian computation. These methods are evaluated in terms of accuracy and efficiency. Finally, we compare the likelihood ratio that is obtained by our proposal with the existing solution using a database of Y-chromosome haplotypes.     

ABC分析法在施工现场材料管理中的应用

分析施工材料管理的复杂性和重要性,利用ABC分类分析方法对其进行有效的管理,ABC分析在施工现场的应用分析步聚,以及ABC分析延伸。     

Manufacturing feature-based cost management system: a case study in Brazil

Feature costing is a topic of recent discussion related to cost management systems (CMSs) aimed at understanding how product features influence production process costs. It raises as a key issue in mass customisation environments where a single product model can present hundreds of menu options. In this study, we explore the concept of feature costing beyond the use of activity-based costing (ABC). We propose a CMS based on features and common elements as costing objects instead of products. In our model, we use the unit of production effort method to organise the direct manufacturing costs, ABC method to address the indirect cost and the standard methods to compute raw materials costs. We illustrate the method in the production of bus seats in a Brazilian manufacturing company. This study gives different perspectives to the international academic community on the use of a different CMS used by many Brazilian companies.