中文摘要：

基于利润最大化目标等假设，应用作业成本法（ABC）实施成本性态分析，引入作业能力的控制程度变量，考虑可控作业能力的机会成本时决策的影响，建立产品组合决策的目标函数；基于约束理论（TOC）确定各种约束条件，构建产品组合决策的PMAC模型。算例研究表明：应用PMAC模型解决产品组合决策问题更具一般性，当企业对作业能力完全没有控制力时与TOC法一致，当企业对作业能力具有完全控制力而又没有机会成本时与ABC法一致。

英文摘要：

It has been proved that contradictory decisions would be made by using ABC and TOC to select a product mix. To resolve this conflict, this paper proposes a PMAC model to make optimal product-mix decisions based on the assumption of static analysis and maximization of profitability. In this model, the activity cost behavior is analyzed using ABC ; the degree of control on the activity capacity is set as an endogenetic variable ; the impact of the opportunity cost of the controllable activity capacity on decision is considered; constraints related to decisions are identified by using TOC. A numerical study indicates that the PMAC model is a more general model of the decision. When the control degree on the activity capacity is zero, the optimal product-mix derived from PMAC is the same as that from TOC. When management could impose full control on the activity capacity and there is no opportunity cost, the optimal product-mix derived from PMAC is the same as that from ABC.