基于环境视角的存货成本管理探讨 - core.pdfVIP

绿色经济 GREEN ECONOMY 1 2 ( 1 , 410083; 2 , 361005) : 文章根据现行存货成本管理模式中未考虑环境成本的缺陷, 探讨了基于环境视角的存货管理流 , 认为存货成本应考虑 环境成本, 其管理流 包括确认相关成本寻找改进机会计算成本与效益实施与检测四部分文章采用内含报酬率和修订 的经济订货批量两种管理模式对存货进行数量成本控制, 尽量减少材料废弃物, 从而达到降低成本减轻环境压力的目的 : 存货成本; 存货管理; 环境成本 D iscussion of Inven tory C ostM anagem ent Ba sed on Environm en tal Perspectives 1 2 JIN Youlian , HAN Qunhon ( 1. School of Business, Central South University, Chan sha 410083, China; 2. School of M anan ement, X iam en University, X iam en Fujian 361005, China) A bstract: Accordin to the flaw s of absence the environmental costs in the pattern of inventory cost mana ement at the present; the paper has d iscussed inventory mana ement flow based on the env ironm ental perspectives. It thou ht that the inventory cost should consider env ironm ental costs, itsm ana em ent flow includin four parts: the confirm ation of relevant cost, seeks for mi provem ent opportunity, the computation of cost and benefit, mi plements and exam inations. The article carries on quantity and cost control of inventory by two k ind ofm ana em ent pattern includin content return rate and revised econom ical orderin batch, reduces them aterial castoff as far as possible, thus ach ieves the oal that the cost reduction, and reduction of env ironm ent pressure. K ey w ords: inventory cost; inventory m ana em ent; environmental cost