| 产品组合决策模型研究 |
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| 引用本文： | 王福胜,朱凯,李明毅. 产品组合决策模型研究[J]. 哈尔滨建筑大学学报, 2003, 0(7) |
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| 作者姓名： | 王福胜 朱凯 李明毅 |
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| 作者单位： | 哈尔滨工业大学管理学院，哈尔滨工业大学管理学院，哈尔滨工业大学管理学院 黑龙江 哈尔滨 150001，黑龙江 哈尔滨 150001，黑龙江 哈尔滨 150001 |
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| 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.
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| 关 键 词： | 作业成本法 约束理论 产品组合决策 |
Product combination decision model |
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| WANG Fu-sheng ZHU Kai LI Ming-yi School of Management,Harbin Institute of Technology,Harbin ,China. Product combination decision model[J]. Journal of Harbin University of Civil Engineering and Architecture, 2003, 0(7) |
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| Authors: | WANG Fu-sheng ZHU Kai LI Ming-yi School of Management Harbin Institute of Technology Harbin China |
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| Affiliation: | WANG Fu-sheng ZHU Kai LI Ming-yi School of Management,Harbin Institute of Technology,Harbin 150001,China |
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| Abstract: | In order to overcome the drawbacks of traditional product combination decision theory,some over- seas scholars proposed different product combination decision models based on activity-based costing and theo- ry 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 drowbacks of the above models and with fabrication cost supposed to be partly uncontrollable,a modified product combination decision model is designed to inter- pret the assumptions made for the two models above to enable it to have wide applicability. |
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| Keywords: | activity-based costing theory of constraints product composition decision |
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