考虑模糊不确定性的物流联盟收益核算

由于受到天气、油价、货运量、物流时效性等因素的影响,物流行业常存在模糊不确定性,使得在对物流成本及收益进行核算时,很难用精确实数来表示相关的参数。考虑物流联盟中的预期回货率及预期回程装载率等参数常需要用模糊数值来表示,基于物流成本的会计科目及基本核算理论,提出一种简单、实用的模糊不确定环境下物流联盟成本及收益核算方法,并通过实例分析,验证所提出方法的有效性。研究结果表明,该方法实用性较强,符合物流联盟的真实情况,可以有效运用于解决物流联盟的收益分配问题。

Profit Accounting of Logistics Alliance Considering the Fuzziness and Uncertainty

The fuzziness and uncertainty always exist in the logistics industry owing to some influence factors such as the weather,the oil price,the freight volume,and the logistics timeliness.Therefore,it is difficult to indicate accurately the related parameters when calculating the total logistics cost and profit.Taking into account the fact that the expected return rate and the expected loading rate of the return trip were always described by fuzzy values,one simply,practical,and efficient method was proposed to check the logistics cost and profit based on the accounting subjects and the basic accounting theory.The effectiveness and superiority of the proposed method were verified by an example analysis.The results show that with strong utility,the proposed method can effectively solve the profit distribution problems of logistics alliances considering the situation of logistics alliance.