Analysis of EPQ Model Based on Activity-based Costing

被引：0
作者：
Yang, Touping [1 ]
机构：
[1] Huazhong Univ Sci & Technol, Sch Management, Wuhan, Hubei, Peoples R China
来源：
2008 4TH INTERNATIONAL CONFERENCE ON WIRELESS COMMUNICATIONS, NETWORKING AND MOBILE COMPUTING, VOLS 1-31 | 2008年
关键词：
EPQ model; Activity-based costing; Cost drivers; Cost control;
D O I：
暂无
中图分类号：
TN [电子技术、通信技术];
学科分类号：
0809 ;
摘要：
To analyze the effects of activity-based costing (ABC) on the economic production quantity (EPQ) model in production-inventoty system, a new EPQ model based on ABC is developed in this paper. In the new model, based on ABC perspectives, we analyze the cost drivers other than conventional ones specified in the production-inventory system, and then revise the cost functions according to these cost drivers. In this paper, numerical examples are also given to illustrate the new model by comparing with the classical EPQ model. The results show the new model is more effective than the classical EPQ model in cost control.
引用
收藏
页码：6048 / 6051
页数：4
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