基于作业成本法的一个库存成本控制模型

Inventory Model Based on Activity-based Costing

作业成本法在物流系统中运行,将可以更好地帮助决策者进行物流决策。论文通过对传统库存模型分析,基于作业成本原理深入分析了库存系统中补货、库存持有和缺货作业的成本动因,并根据这些成本动因建立了基于作业成本法的库存模型来改进传统库存模型,同时数值算例分析与比较也被提供来分析作业成本法对传统库存模型的影响。研究结果显示基于作业成本法的库存模型比传统库存模型在成本控制方面更有效,如果采用传统库存模型可能导致决策错误。

ABC （Activity based costing） can help managers make better logistics decisions. A new inventory model based on ABC was developed in this paper. In the new model, the cost drivers other than conventional ones specified in the inventory system were analyzed based on ABC perspectives, and then the inventory cost functions were revised by discussing the allocation of replenishment cost, inventory holding cost and shortage cost according to these cost drivers. Numerical examples were also given to illustrate the new model by comparing with traditional model. The results show that the new model can control the inventory costs very well, while using traditional model can lead to erroneous decisions.