存货管理中经济订货批量模型的应用研究 -会计学专业

摘要

随着市场竞争的加剧和企业运营成本的不断攀升，如何优化存货管理成为企业管理中的关键问题。本研究旨在探讨经济订货批量模型在现代企业存货管理中的应用价值及其优化路径。通过对国内外相关文献的系统梳理，结合我国企业的实际运营情况，深入剖析企业在应用经济订货批量模型过程中面临的挑战及应对策略。传统经济订货批量模型在处理需求波动、采购周期不确定等复杂因素时存在局限性，通过引入动态调整机制和多因素综合评价体系，能够有效提升模型的适用性和精确度。研究表明，优化后的经济订货批量模型不仅有助于降低企业的库存持有成本，还能显著提高供应链响应速度和服务水平。本研究为企业提供了更具操作性的决策支持工具，为推动我国企业存货管理水平的提升提供了新的思路和方法。

关键词：经济订货批量模型存货管理动态调整机制

Abstract

With the intensification of market competition and the continuous rise of enterprise operating costs, how to optimize inventory management has become a key issue in enterprise management. The purpose of this study is to explore the application value and optimization path of economic order volume model in modern enterprise inventory management. Based on the systematic review of relevant literature at home and abroad, combined with the actual operation of Chinese enterprises, this paper deeply analyzes the challenges faced by enterprises in the process of applying the economic order batch model and the countermeasures. The traditional economic order batch model has limitations in dealing with complex factors such as demand fluctuation and uncertain procurement cycle. By introducing dynamic adjustment mechanism and multi-factor comprehensive evaluation system, the applicability and accuracy of the model can be effectively improved. The results show that the optimized economic order size model can not only reduce the inventory carrying cost of enterprises, but also significantly improve the response speed and service level of the supply chain. This study provides a more operational decision support tool for enterprises, and provides a new idea and method for promoting the improvement of inventory management level of Chinese enterprises.

Keyword:Economic Order Quantity Model Inventory Management Dynamic Adjustment Mechanism

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状 1

2经济订货批量模型理论基础 1

2.1模型基本概念解析 1

2.2模型假设条件分析 2

2.3模型数学表达推导 3

3经济订货批量模型在存货管理中的应用 3

3.1库存成本构成要素 3

3.2模型参数确定方法 4

3.3实际案例应用分析 5