该文利用热经济学的先进后出LIFO(Last In First Out)模式和结构理论的数学方法,对200MW机组的热力系统进行了分析,实际计算了热力过程的成本形成和分布情况。依据流入流出工质流的流后入先出的规则,绘制了工质流的参数区间图,并以此为...该文利用热经济学的先进后出LIFO(Last In First Out)模式和结构理论的数学方法,对200MW机组的热力系统进行了分析,实际计算了热力过程的成本形成和分布情况。依据流入流出工质流的流后入先出的规则,绘制了工质流的参数区间图,并以此为工具,建立了机组的生产结构图,从而对复杂热力系统部件之间的生产关系(或称为内部的商品交易关系)进行了描述。这种描述的数学模型是结构理论建立的代数方程组,求解结果可以得到各个部件的燃料/产品流的成本。生产过程中的和系统终端产品的成本分析是热力系统运行状况评价的依据,同时也是终端产品定价的重要参考。展开更多
Researchers in the disciplines of both Operations and Accounting have studied Inventory Management, though in relative isolation. In this paper, one of our goals is to help inform researchers in Operations Management ...Researchers in the disciplines of both Operations and Accounting have studied Inventory Management, though in relative isolation. In this paper, one of our goals is to help inform researchers in Operations Management about an extensively debated question in inventory accounting: whether to repeal the LIFO (Last-In-First-Out) inventory accounting choice? This question has received extensive scrutiny from various stakeholders including academics, businesses, and different levels of governmental agencies such as US Congress. Specifically, we provide a literature review on how LIFO affects and is affected by inventory management. This is done by first reviewing the potential determinants of LIFO inventory accounting choice and then reviewing potential interactions between LIFO and inventory management. It is our hope that this review will help stakeholders have a more comprehensive understanding of LIFO before making their decisions.展开更多
文摘该文利用热经济学的先进后出LIFO(Last In First Out)模式和结构理论的数学方法,对200MW机组的热力系统进行了分析,实际计算了热力过程的成本形成和分布情况。依据流入流出工质流的流后入先出的规则,绘制了工质流的参数区间图,并以此为工具,建立了机组的生产结构图,从而对复杂热力系统部件之间的生产关系(或称为内部的商品交易关系)进行了描述。这种描述的数学模型是结构理论建立的代数方程组,求解结果可以得到各个部件的燃料/产品流的成本。生产过程中的和系统终端产品的成本分析是热力系统运行状况评价的依据,同时也是终端产品定价的重要参考。
文摘Researchers in the disciplines of both Operations and Accounting have studied Inventory Management, though in relative isolation. In this paper, one of our goals is to help inform researchers in Operations Management about an extensively debated question in inventory accounting: whether to repeal the LIFO (Last-In-First-Out) inventory accounting choice? This question has received extensive scrutiny from various stakeholders including academics, businesses, and different levels of governmental agencies such as US Congress. Specifically, we provide a literature review on how LIFO affects and is affected by inventory management. This is done by first reviewing the potential determinants of LIFO inventory accounting choice and then reviewing potential interactions between LIFO and inventory management. It is our hope that this review will help stakeholders have a more comprehensive understanding of LIFO before making their decisions.
