中文摘要：

库存合理分类对企业的库存管理非常重要.在现有ABC库存分类指标体系的基础之上,指出需求波动对库存分类的重要性,设计了考虑需求波动系数的.ABC库存分类多指标体系;进一步,分析了指标的差异性对库存分类的影响,提出了基于信息熵的多指标ABC库存分类方法.与已有文献对比分析表明,所设计的多指标分类体系综合考虑了库存物资的不同属性;对某家电企业的案例分析可以看出,所提出的.ABC库存分类的多指标体系及其信息熵方法有助于企业制定合理的库存决策,可有效提高企业的管理绩效.

英文摘要：

Reasonable inventory classification is very important to inventory management in enterprises. Basing on the existing ABC inventory classification index system, this paper points out that fluctuation in demand is of great importance to inventory classification, and then designs the multi-criteria system considering coefficient of variation for ABC inventory classification. Further, the paper analyzes the influence of criteria difference in inventory classification and proposes the Entropy method. Compared with previous literature, the clesigned multi-criteria system takes different characteristics of inventory into account. A case study of a household electrical appliance enterprise shows that the proposed multi- criteria system and Entropy method for ABC inventory classification contributes to make reasonable inventory decisions and improves the management performance of enterprises.