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題名 | ROI: A New Model for Inventory Decision=投資報酬率--存貨決策新模式 |
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作者 | 林蕙真; | 書刊名 | 交大管理學報 |
卷期 | 1:1 1981.03[民70.03] |
頁次 | 頁145-151 |
關鍵詞 | 存貨; 投資; 決策; 報酬率; 模式; |
語文 | 英文(English) |
英文摘要 | Traditional Economic Order Quantity (EOQ) model is based on the concept of cost minimization. In that model the cost equation usually indudes a specified opportunity cost of capital to reflect a “satisfactory” return on investment. This paper proposed a “Return on Investment” approach for inventory decision and derived a ROQ model in which an arbitrary desired opportunity cost of capital is excluded from the cost equation so that a better inventory decision can be made. The paper also enumerate the conditions under which ROI is an appropriate criterion and contrasts it to the traditional cost minimization and profit maximization model. The purpose of this paper is to show how scientific methods can be used to assist effective decision-making in the inventory control area. Mathematic complexities are kept to an absolute minimum. |
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