基于作业成本法的模糊库存成本控制模型研究-应用数学专业论文.docxVIP

摘 摘 要 Abstract Abstract 摘 要 模糊数学是研究模糊现象一个新的数学分支，为处理不确定性和不精确性问题提 供了一种有效的方法。近年来，模糊集在库存理论中得到了广泛的应用。库存控制是 库存论研究的主要内容之一。目前成本计算方法有两种：一种是以数量为基础的传统 成本法，另一种是以作业为基础的作业成本法。后者被认为是确定和控制物流成本最 有前途的方法。本文在模糊环境下采用作业成本法研究库存成本控制问题，主要的工 作如下： 首先，研究了批量折扣条件下具有库存损耗的经济订货批量问题。在系统中存在 多个模糊参数的情况下，采用作业成本法建立了模糊库存成本控制模型，并用模糊模 拟和遗传算法相结合的混合算法计算出最佳订货批量和订货提前期。最后给出了数值 例子来说明所建模型的有效性和可行性。 其次，在模糊环境下研究了库容有限且考虑缺陷产品可修复的生产库存成本控制 问题。假设缺陷率和废品率为三角模糊数，建立了模糊期望值模型，用模糊模拟和遗 传算法相结合的混合算法确定出最佳订货批量和缺货量，并给出数值例子说明模型是 有效可行的。 最后，运用作业成本法研究了库容有限且考虑缺陷产品可修复的生产库存成本控 制问题。在系统中含有多个模糊参数的情形下，建立了模糊期望值模型，用模糊模拟 和遗传算法相结合的混合算法求解最佳订货批量和缺货量，并给出数值例子说明模型 是有效可行的。 本文工作不仅为模糊环境下分析解决库存成本控制问题提供了适用的模型和方 法，同时也丰富了不确定规划在库存问题中的应用。 关键词：作业成本法；库存成本控制；模糊期望值模型；模糊模拟；遗传算法 万方数据 I – – – PAGE IV – 万方数据 Abstract Fuzzy mathematic is a new branch of mathematic for studying the behavior of fuzzy phenomena. It is provided a new method for dealing with the uncertain prob- lem. In recent years, fuzzy sets was extensively applied in classical inventory theory. Inventory control is one important part of the inventory theory. Currently, there are two relatively prefect cost calculation methods. One is quantity-based traditional cost method, the other is activity-based cost method. The latter is considered as the most e?ective method in control logistic cost. In this paper, the problem of inventory control is studied to combine with activity-based costing in fuzzy circumstance. The work has done as follows: Firstly, the problem of the economic order quantity (EOQ) is researched under conditions of the attrition rate and quantity discount. Based on activity-based costing, the fuzzy inventory cost control model is established which is solved by the hybrid algorithm consisted of fuzzy simulation and GA. The optimal order quantity and lead time is given. Finally the numerical example is given to validate the e?ectiveness and rationality of the model. Secondly，the problem of the economic production quantity (EPQ) with repairable imperfect items is investigated under limited ca