【摘要】 应用基于作业成本方法,研究了制造商的成本结构,给出了8个数学公式计算其不同类型的作业成本。并以制造商的利润为目标函数和顾客的订货量为可控决策变量,建立起制造商的利润优化模型。最后采用遗传算法对广东某铝业有限公司的部分数据进行仿真,结果表明,在一定范围内调整顾客的订货量,可以增加制造商的利润。更多还原

【Abstract】 Using activity-based costing method we study the cost structure of manufacturer,giving eight math’s formula to compute the different kinds’ activity cost,building up the manufacturer’s profit optimize model,in which the manufacturer’s profit is the object function and the customer’s order quantities are decision-variable.At last,applying genetic(algorithm) for imitation by Guangdong some Aaluminum limited company’s part data,the results show that manufacturer can increase their profits in the condition of adjusting the customers’ order quantities.更多还原