摘要
原材料采购是企业采购工作中的主要组成部分，其采购时机、价格、数量的合理确定直接影响企业的产出效益．本文对原材料期货采购中如何借助于经济现值分析方法进行价格决策和确定采购时机进行了讨论，并给出了具体实际数据分析和说明．此外，还根据经济订购批量模型围绕采购数量决策以及存货成本对采购数量的敏感性进行了分析和讨论．经济现值分析方法实用性强，具有科学性，有助于期货采购决策合理化和节约资金，可供原材料期货实际采购所借鉴．
Raw materials purchase is one of the major part in a company purchasing activities,the determination of purchasing time,price and quantity has directly influence on business output and profit.This article discusses how to make decision on purchase price and time by means of the present value analysis in futures purchase of raw materials,and the numerical example with data obtained from reality is used as an illustration.In addition,the decision on purchase quantity and sensitivity of inventory costs to purchase quantity are also analyzed and discussed based on the economic order quantity model.It is shown that with its logic and applicability the present value analysis method can be applied to raw material futures purchase in practice,rationalizing decision-making and saving costs.
出处
《北方交通大学学报》
CSCD
北大核心
1998年第5期57-60,共4页
Journal of Northern Jiaotong University
关键词
原材料采购
期货价格
经济批量
敏感性
企业采购
raw materials purchasing futures price economic order quantity sensitivity
