Opportunity Costs and Elementary Inventory Theory in the Hospital Service
作者:
DuncanIain B.,
NorwichHew S.,
期刊:
Journal of the Operational Research Society
(Taylor Available online 1973)
卷期:
Volume 24,
issue 1
页码: 27-34
ISSN:0160-5682
年代: 1973
DOI:10.1057/jors.1973.5
出版商: Taylor&Francis
数据来源: Taylor
摘要:
AbstractThe concept of the holding cost is one which is standard in inventory theory. In this note it is shown that, due to the nature of the decision-making and financial structure of the hospital service in so far as it affects the officers who are responsible for the organization of hospital stores, this concept is inappropriate. A simple ordering policy which is based on the rules of the present accounting system is devised.
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