1.研究背景与意义库存成本作为企业重要却往往容易被忽视的成本,成为企业降低成本,提高竞争力的关键因素。本文基于实际考察的基础上,将作业成本法整合到传统库存模型中,探讨基于作业成本法的传统库存模型的改进,以达到降低库存系统成本的目的,不仅考虑了库存系统中的补货、库存持有和缺货三个成本,增加了成本动因,而且将订货周期和订货提前期视为变量。因此,更利于将ABC成本法应用到一般库存系统,也 1. Research Background and Significance As an important but often overlooked cost of an enterprise, inventory cost has become a key factor for enterprises to reduce costs and enhance their competitiveness. Based on the actual investigation, this paper integrates the ABC method into the traditional inventory model and explores the improvement of the traditional inventory model based on the ABC in order to reduce the cost of the inventory system. It not only considers the replenishment of the inventory system, Inventory holding and out of stock three costs, increasing the cost drivers, but also the order cycle and lead time as a variable order. Therefore, more conducive to the ABC cost method applied to the general inventory system, also