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从成本核算与成本控制角度出发,研究了再利用逆向物流网络选址问题。采用基于时间的作业成本法核算再利用逆向物流各作业成本和时间机会成本,首次运用实验法和时间观测法来界定逆向物流作业时间定额,计算时间成本。并运用灰色系统理论建立成本最优的再利用逆向物流网络优化模型,通过数值仿真,验证了模型的可行性。
From the perspective of cost accounting and cost control, the problem of reusing reverse logistics network is studied. The time-based ABC is used to calculate and recycle each operation cost and time opportunity cost of reverse logistics. For the first time, experiment method and time observation method are used to define the time quota of reverse logistics operation and calculate the time cost. And use the gray system theory to establish the optimal cost optimal reverse logistics network optimization model, and verify the feasibility of the model through numerical simulation.