生产准备成本

建立了问题的期望值模型，目标函数为极小化生产准备成本、生产成本、库存成本的期望值。

The problem is formulated as expected value model , and the objective function is to minimize the setup costs , production costs and inventory holding costs .

因为坏账准备只能是一个预计而非精确计算值，专业判断成为确定该账户金额大小的重要因素。用于分配生产准备成本的成本动因是准备次数

Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation , professional judgement plays a considerable part in determining the size of this valuation account . The cost driver used to assign production setup costs is the numbers of setups

并行化的生产准备将会大大的缩短生产准备时间，降低成本，提高企业的竞争实力。

The concurrent production preparing will shorten the time of porduction preparing largely , and reduce the cost , improve the competition strength of enterprise .