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利益相关者价值研究综述
  • ISSN号:1004-0994
  • 期刊名称:财会月刊
  • 时间:2013.7.25
  • 页码:115-118
  • 分类:C931[经济管理—管理学]
  • 作者机构:天津财经大学商学院,天津300222
  • 相关基金:国家自然科学基金资助项目(71172018;71302115); 教育部人文社会科学研究青年基金(13YJC630121); 天津市高等学校创新团队培养计划(TD12-5051)
  • 相关项目:利益相关者集体选择视角下的企业价值管理研究
作者: 王秀华|
中文摘要:

论文在时变供需环境下,即市场需求为斜坡式时间函数及补货率依赖于市场需求情境下,探讨了基于商业信用的供应链中零售商最优订货策略。首先,根据商业信用期和零售商补货周期的关系,分两种情形构建了零售商库存模型;其次,根据零售商的库存模型,证明了其最优解的存在,并给出相关的命题和算法来求解零售商的最优库存策略;最后,通过数值算例和灵敏度分析来论证文中的有关结论。研究发现:当供应商给予零售商的商业信用期较短时,此时市场需求仍处于增长期,随着市场需求稳定时间点的增大,零售商的最优订货周期逐渐减小,最优订货量和年费用也逐渐减小;当供应商给予零售商的商业信用期较长时,此时市场需求已趋于稳定期,随着市场需求稳定时间点的增大,零售商的最优订货周期逐渐增大,最优订货量和年费用也逐渐增大;当供应商生产与市场需求依赖性逐渐增大时,零售商的最优订货周期逐渐增大,最优订货量及年费用也逐渐增大。

英文摘要:

The suppliers often provide the trade credit for the payment of the amount owed.Usually,there is no interest charged for the retailer if the outstanding amount is paid in the allowable delay.If the payment is unpaid in full by the end of the permissible delay period,interest is charged on the outstanding amount.The inventory replenishment policies under trade credit financing have been studied intensively.But most of the existing inventory models under trade credit financing are assumed that a constant demand and the infinite or a constant replenishment rate.However,in practice,the demand rate is the ramp type function of time for some cases,such as the new products and the holiday related products.On the other hand,the production rate is related to the market demand.Therefore,the optimal order strategy of the retailer was discussed based on the trade credit financing,considering the time varying supply and demand.First,according to the relationship of the trade credit period and the retailer's replenishment cycle,the retailer's inventory models are constructed from two kinds of situations;Second,based on the inventory model,the existence of the optimal solutions is proved and give related theorems and the algorithms are given to solve the retailer's optimal inventory strategy;Finally,the numerical example and sensitivity analysis are carried out to demonstrate the related conclusions.The results show that:when the supplier gives the retailer's short trade credit period,which is less than the stable point of the demand,with the increase of stable point time,the retailer's optimal order cycle,the optimal order quantity and the annual cost decreases;when the supplier gives the retailer's trade credit period long,greater than the stable point of the demand,with the increase of stable point time,the retailer's optimal order cycle,the optimal order quantity and the annual cost also increases;with the dependence of suppliers' production on the demand stronger,the retailer's optimal order cycle,the o

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期刊信息
  • 《财会月刊(上)》
  • 北大核心期刊(2011版)
  • 主管单位:武汉出版社
  • 主办单位:武汉出版社 武汉市会计学会
  • 主编:马靖昊
  • 地址:武汉市汉口西马路2号
  • 邮编:430016
  • 邮箱:ckyk@188.COM
  • 电话:027-85777738
  • 国际标准刊号:ISSN:1004-0994
  • 国内统一刊号:ISSN:42-1290/F
  • 邮发代号:38-2
  • 获奖情况:
  • 全国优秀经济期刊,全国省市十佳财经期刊,湖北省优秀期刊
  • 国内外数据库收录:
  • 中国北大核心期刊(2004版),中国北大核心期刊(2008版),中国北大核心期刊(2011版),中国北大核心期刊(2014版)
  • 被引量:9467