摘要
通过构建可比产品成本替代法的数学模型,分别计算产量、品种构成、单位成本三个因素变动对成本降低任务完成情况的影响,并考虑ABC法与LMDI法的改进思路,以克服连环替代顺序改变造成的混合差异,从而实现可比产品成本降低的最优化.
In this paper,the mathematical model of cost substitution method for comparable products is constructed,and the effects of three factors,namely yield,variety composition and unit cost,on the task completion of cost reduction are calculated,and the improvement ideas of ABC method and LMDI method are considered.All these approches aim to overcome the mixed differences caused by the change of serial substitution sequence and optimize the cost reduction of comparable products.
作者
郑智勇
ZHENG Zhiyong(Xiamen University Tan Kah Kee College,Zhangzhou,Fujian 363105,China)
出处
《福建师大福清分校学报》
2019年第2期33-40,共8页
Journal of Fuqing Branch of Fujian Normal University
关键词
可比产品
连环替代法
混合差异
ABC法
LMDI法
comparable products
serial substitution method
mixed difference
ABC method
LMDI method
