企业存货经济订购批量的分析方法及其应用

来源期刊：中南大学学报(自然科学版)1999年第4期

论文作者：何红渠

文章页码：102 - 105

关键词：经济订购批量;存货控制;管理会计

Key words：economic order quantity; inventory control; managerial accounting

摘    要：通过对企业存货成本项目的确定，建立 存货经济订购批量基本模型，并对其进行存货总量变动条件下的敏感性分析，得出与之相应的储备资金变化量的正确结论．将基本模型的分析扩展至生产经营中允许 缺货的情况，建立了允许缺货情况下的存货经济订购批量模型，运用存货订购的实例对２种模型计算出的不同结果进行比较说明，并得出允许合理缺货是节约存货成 本的重要措施的结论．

Abstract: The basic model of economic inventory order quantity was established through the determination of the items of enterprise inventory costs. Sensitivity analysis was applied to it in the case of fluctuation in total inventory amounts so as to draw the right conclusion concerning the relevant variation in reserve fund. The discussion on the basic modle was then widened to include the situation of allowing shortages in supply and another model of economic inventory order quantity under such a condition was established. Actual cases of inventory orders were applied to explain comparatively the different results of the two types of models, and thus relevant conclusions were drawn.