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吕国强1，卢虎生1，管小婷2
(1． 内蒙古科技大学经济与管理学院，内蒙古包头014010;2． 西北大学经济管理学院，陕西西安710127)
关键词:作业成本法;钢铁企业;产品组合决策模型
中图分类号:TF087 文献标识码:A
摘要:针对钢铁企业中炼钢、连铸和热轧三个阶段，归集单位级、批次级、品种级作业成本，改进了产品组合决策模型． 文章结合算例，介绍了Lingo 软件的模型求解方法． 改进模型提高了利润，尤其是减少了生产过程中的余坯和订单交付后的余材． 通过估计初值，降低了含批次约束的混合整数线性规划模型的计算复杂性．
A modified optimal product mix decision model for steel plant
LV Guo-qiang1，LU Hu-sheng1，GUAN Xiao-ting2
(1.Economics and Management School，Inner Mongolia University of Science and Technology，Baotou 014010，China;
2.College of Economics and Managenent，Northwest University，Xian 710127，China)
Key words:Activity-based costing (ABC); iron and steel enterprises; product mix decision model
Abstract:Taking into account unit-level，batch-level and product-level cost，an modified model conducting product mix decision for steelmaking，continuous casting and hot rolling (SM-CC-HＲ) process was proposed． A numerical example was presented to illustrate solution method by Lingo software． The result demonstrated that the model attained higher profit and effectively reduced the volume of left slabs in manufacturing processes and that of the left steel products after order-delivery． By estimating the initial solution，the computational complexity of the model with batch constraints was reduced．