ABC MODEL FOR ECONOMIC DEVELOPMENT OF A FIRM
研究了服务企业中基于作业成本法的随机规划模型，通过两阶段随机规划处理需求不确定性，并开发了改进的L型算法求解，应用于医院和皇家检察服务。
The activity-based costing (ABC) in service companies is considered for minimization companies expenses modeling the uncertainty of service demand in the statistical probabilistic way. The two-stage stochastic programming model is formulated and implemented obtaining the deterministic model as a particular case of the stochastic one. The model takes into account the relation among activities better as compared with other known ones, namely, coherently with the ABC system. The model involves a stochastic demand and a relative minimum level to be satisfied. A modified L-shaped algorithm is developed in order to solve this stochastic optimization model. The applications of the model developed to the hospital service and the Crown prosecution service are considered, too.