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Cost analysis and earning allocation for jointly managed inventory based on one supplier and many producers  ( EI收录)  

文献类型:期刊文献

英文题名:Cost analysis and earning allocation for jointly managed inventory based on one supplier and many producers

作者:Sheng, Xiaojuan[1,2]; Bao, Xinzhong[2]; Wang, Zhe[3]

第一作者:Sheng, Xiaojuan;盛晓娟

通讯作者:Sheng, X.

机构:[1] School of economics and management, China University of Geosciences, Wuhan 430074, China; [2] School of management, Beijing Union University, Beijing 100101, China; [3] Dongling School of Economics and Management, University of Science and Technology Beijing, Beijing 100083, China

第一机构:School of economics and management, China University of Geosciences, Wuhan 430074, China

年份:2013

卷号:47

期号:17

起止页码:399-407

外文期刊名:International Journal of Applied Mathematics and Statistics

收录:EI(收录号:20134717006374);Scopus(收录号:2-s2.0-84887536288)

语种:英文

外文关键词:Cost accounting - Cost reduction - Game theory - Inventory control

摘要:Jointly managed inventory (JMI) model is increasingly used in business practice. In the inventory management model for single-vendor vs. multi-retailer supply chains, how much cost reduction does JMI model in the supply chain has brought compared to the traditional model? And how to allocate the JMI inventory costs among the companies in supply chain. Firstly, this study analyzed the traditional supply chain inventory and joint inventory cost model for single-vendor and multiretailer based on EOQ model. A systematic cost analysis model is put forward to compare the inventory cost under traditional inventory management and JMI. Secondly, regarding the cost reduction as the earning of JMI, an earning allocation mechanism is established. Unlike the traditional Shapley value method, a comprehensive fuzzy evaluation method is used to treat the importance factor, therefore lead to a more rational earning allocation result. Finally, an example proves that JMI reduces the total inventory cost, and the improved Shapley value method could be used to allocate the earning of JMI effectively. ? 2013 by CESER Publications.

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