| 题名 |
Warehouse Investment Evaluation: A Systematic Long-Term Perspective |
| 并列篇名 |
倉儲投資之系統化長期觀點評估 |
| DOI |
10.29977/JCIIE.200301.0010 |
| 作者 |
王貳瑞(Earl-Juei Wang) |
| 关键词 |
倉儲投資問題 ； 長期觀點 ； 成本習性 ； warehousing investment problem ； long-term perspective ； cost behavior |
| 期刊名称 |
工業工程學刊 |
| 卷期/出版年月 |
20卷1期（2003 / 01 / 01） |
| 页次 |
71 - 81 |
| 内容语文 |
英文 |
| 中文摘要 |
本文目的在於以系統化長期性觀點，建立最佳化分析模式，探討物流倉儲投資問題。研究首先將倉儲成本依其成本習性與稅務規定區分為固定與變動，並將影響顯著的成本項目，以會計控制方式加以分類，然後再對投資決策相關的利率和稅捐，詳加推導與分析，形成分析模式。模式設計則以混合整數規劃將上述各成本要項納入，並考慮應用案例的各種不同情境狀況，進一步分析決策相關的倉儲投資與獲利潛力分析，提供投資決策參考。 |
| 英文摘要 |
This article systematically addresses a logistics firm's warehousing investment problem from a long-term perspective. Various cost components are classified as either capital or variable costs and are based on cost behavior and tax regulations. Distinct cost behaviors are categorized and linked with the typical accounting controls. The effects of interest rates and taxes are also determined to facilitate proper investment decisions prior to model formulation. A mixed integer programming approach was employed to model related cost components and to rectify the warehousing investment drawback. The model involves novel scenarios currently under consideration in the firm investigated in this study. The solutions obtained herein provide further insight into the systematic warehousing analysis and profitability potential. |
| 主题分类 |
工程學 >
工程學總論 |
| 参考文献 |
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