【摘要】 为了克服传统产品组合决策理论方法的缺陷,国外一些学者分别以作业成本法和约束理论为基础,提出了基于作业成本法和基于约束理论的产品组合决策模型。前者假设制造费用是完全可控的,后者则假设制造费用是完全不可控的。在分析了两种模型存在的缺陷的基础上,依据制造费用部分可控假设构建了改进的产品组合决策模型,对上述两种模型的严格假设予以释放,使模型更具广泛的适用性。更多还原

【Abstract】 In order to overcome the drawbacks of traditional product combination decision theory, some overseas scholars proposed different product combination decision models based on activity-based costing and theory of constraints. In the decision model based on activity-based costing, fabrication cost is supposed to be completely controllable while in the decision model based on theory of constraints, fabrication cost is supposed to be partly uncontrollable. Based on the analysis of the drawbacks of the above models and with fabrication cost supposed to be partly uncontrollable, a modified product combination decision model is designed to interpret the assumptions made for the two models above to enable it to have wide applicability.更多还原