基于边际成本分析的企业资源节约决策研究

Research on Enterprise Resource-saving Measures Decision-making Based on the Marginal Cost Analysis

边际成本分析能对具有技术可行性的企业资源节约措施作出经济合理性分析,即沿着资源节约效益等于边际成本情况下的速率节约资源,能够在一定程度上有效解决资源环境对企业发展的约束。依据边际成本均衡原理,企业在寻求最优资源节约措施组合方案降低资源消耗时,实际上就是在多种措施组合决策范围内寻求一条恰当的边际成本均衡线,此问题可通过建立目标规划模型解决。经实例计算验证,本文所提的决策方法是切实可行的。

The enterprise resource-saving measures with technical feasibility can be economically and rationally analyzed by using the marginal cost analysis method. According to the rate which is the resource-saving benefits equal to the marginal cost to save resource, it can address the resources and environmental constraints on enterprise development to a certain extent. According to the principle of marginal cost equilibrium, when the enterprise search for the optimal resource-saving measures to reduce resources consumption, it is actually to seek a balanced line of marginal cost within the scope of the decision-making combination of a variety of measures. This problem can be solved by a programming model. The computed example shows the feasibility and effectiveness of the proposed procedures.