摘要
随着企业制造环境发生的重大变化 ,作业成本计算 (Activity -BasedCosting———ABC)及作业成本管理 (ABM)应运而生。本文基于ABC ,对在先进生产模式下多种产品生产决策的数学规划模型进行了全面、深入的研究。构造了线性模型及对偶形式 。
With the fundamental changes of manufacturing environment,activity-based costing(ABC)and therefore activity-based management(ABM)have been developed,which increase enterprise’s competitiveness greatly A programming model and its dual model for multi-products producing decision based on ABC is constructed in this paperThe information from the dual model is also presented for management
出处
《中国管理科学》
CSSCI
2001年第2期36-42,共7页
Chinese Journal of Management Science
基金
国家自然科学基金重点资助项目! (7983Q0 2 0 )
