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《财务与会计》1989年第9期刊发的赵明、阎勇两同志的“如何利用线性规划原理确定产品有效产量”一文(以下简称赵、阎文).针对在有限原材料的条件下.如何合理确定产品的品种、产量.以使利润最大化.用意颇佳.对解决企业经营管理中的实际问题有一定的帮助。但该文也有一些疏漏之处,现就主要问题.提出一点商榷意见. 1.赵、阎文所计负贡献利润产品的得数非零是错误的.只要把该文所计“目标函数最优值”(原为“7633289”.经复核正确数如右)7633276元具体分析一下,就会洞悉;它是具有补偿力产品(指正贡献利润产品x_1～X_8、X_(10)～X_(21))补偿了固定成本后的复合正值(盈利额)7644841元和没有补偿力产品(指负贡献利润产品X_9)的单纯负值11565元的代数和.由此自然联想.如果
The articles “Financial accounting and accounting” issued by the 9th issue of 1989, “On how to use linear programming principles to determine the effective output of products” issued by Zhao Ming and Yong Yong (hereinafter referred to as Zhao and Shu Wen), are aimed at the limited raw materials. How to reasonably determine the variety and output of the product in order to maximize profit. With a good intention, it will help solve the practical problems in the management of the enterprise. However, this article also has some omissions, now on the main issues, put forward a bit of commercial opinion. 1. Zhao, Shu Wen’s contribution to the profit of the product is non-zero number is wrong. As long as the article counted “ objective function The optimal value ”(previously “7633289”. Correct number after review as right) 7633276 yuan Detailed analysis, will be insight; It is a product with compensation (correction contribution profit product x_1~X_8, X_(10) (X_(21)) compensates for the algebraic sum of the positive positive value (earnings) of 7,644,841 yuan for a fixed cost and the negative value of 11,565 yuan for a non-compensating product (referring to a negatively-paid profit product X_9). This is naturally associated.