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| 文章编号：1672-3104(2013)02-0012-08 |
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论最小费用法均衡分析模型及其广泛应用 |
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李山寨 |
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（集美大学工商管理学院，福建厦门，361021） |
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| 摘 要： 论述最小费用法均衡原理，建立了五种情形的最小费用均衡分析模型。提出把相关收入看作既定的最高收入与相关费用代数和的方法，使最小费用均衡模型更具广泛适用性。通过分析各种应用场合两类相关费用的变化规律及其联系，论证固定资产更新周期和修理周期、各类资产持有量、企事业部门人员和各工种人员定编、企业生产经营规模、企业各类把关程度，以及社会公共物品供给量等等决策变量，在一定条件下都适用最小费用均衡分析模型确定最佳取值。 |
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| 关键词： 决策理论；最小费用法；均衡分析；财务决策；企业规模；人员定编；公共物品 |
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On the Equilibrium Analysis Models of the Minimum Cost Method and Its Wide Applications |
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LI Shanzhai |
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（Business Management College, Jimei University, Fujian Xiamen 361021, China） |
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| Abstract: This paper elaborated the principle of the minimum cost method, and built up the model of five general equilibrium analysis of the situation of the minimum cost. Then it put forward that the related income can be established as the algebra of the highest income and the loss of changes, which makes the minimum cost equilibrium model more widely applicable. By analyzing a variety of applications related to the cost of two types of variation and contact, it demonstrated the update cycle of fixed assets and repair cycles, various types of asset holdings, enterprises, departments and various types of personnel allocation, the scale of production and operations, the extent of various categories of checks, all kinds of public goods supply. Under the certain condition it also demonstrated the minimum cost equilibrium model for the optimal value. |
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Key words: Policy-making theory; Minimum cost; equilibrium analysis; financial decision-making; size of enterprise; staff setting a quota; public goods |
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