中文摘要：

为了分析作业成本法对经济生产批量（EPQ）模型的效果,基于作业成本法原理,深入探讨了EPQ模型中设置成本和库存成本的成本动因,从而根据这些成本动因对经典EPQ模型中设置成本和库存成本的分配进行调整,构建基于作业成本法的EPQ模型来改进经典的EPQ模型,同时数值算例分析与比较也被用来验证改进模型的有效性。研究结果显示,基于作业成本法的EPQ模型比经典EPQ模型在成本控制方面更有效,如果采用经典EPQ模型可能导致错误的决策。

英文摘要：

To analyze the effects of activity-based costing （ABC） on the classical economic production quantity （EPQ） model in production-inventory 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 by discussing the allocation of setup costs and inventory carrying costs according to these cost drivers. In this paper,numerical examples are also given to illustrate the utility of the new model by comparing with the classical EPQ model. The results show the new model can control the costs very well,while using classical model can lead to erroneous decisions.