Joint Pricing and Inventory Decisions

术语翻译与回答问题（主要出自每单元的学习重点与难点）underwriter 保险业者，承诺支付者，保险商Unit 1学习重点里的词汇中英互译：词汇和词组的中英一定都是牢记。

短语搭配如play a role, be based on 不会在词汇中英互译中出现，但会在句子翻译和选择题里体现Logistics物流, warehouse仓库（warehousing仓储）, inventory库存（库存成本inventory cost）,procurement获得, packaging包装, inbound往内地的，归航的, outbound开往外地或外国的, handling搬运(material handling材料搬运), coordination合作协作, strategic planning战略规划, customer service 客户服务, forecasting 预测，问答题１．What is modern logistics?Logistics is that part of the supply chain process that plans, implements and controls the efficient, effective flow and storage of goods, service and related information from the point of origin to the point of consumption to meet consumer s’ requirements.２．How many sectors of economic activities are involved in logistics? What are they? 2009.10 2007.10Eight sectors of economic activities are involved in logistics. They are packaging, warehousing, material handling, inventory, transport, forecasting, strategic planning and customer service.U2Strategy策略、战略, physical身体的、物质的, availability可得性、可用性、实用性, ultimate 最后的、最终的, outlet出口、出路, patronage赞助、光顾, accessibility可到达、易接近, furnishing设备、陈设品, brand品牌, offer提供、出价, pattern式样、模式. consumer products 消费类产品, convenience product 便利型产品，shopping products 购买型产品，specialty products 特殊产品，学习产品分类。

做合同,还有清单的英语词汇Contract Formation and Inventory Management in Business Operations.In the realm of business operations, the creation of contracts and inventory lists is an integral part of ensuring smooth and efficient transactions. These documents play a pivotal role in outlining the terms and conditions of agreements, managing resources, and maintaining transparency in business dealings.Contract Formation.Contract formation is the process of negotiating and agreeing upon the terms of a contract between two or more parties. It involves several stages, including offer, acceptance, consideration, and intention to create legal relations. Each stage is crucial in ensuring that the contract is legally binding and enforceable.The first stage, the offer, is when one party proposes a deal or transaction to another party. This offer must be clear, unambiguous, and contain all the essential terms of the contract. Once the offer is made, the second party has the option to accept or reject it.Acceptance occurs when the second party agrees to the terms proposed in the offer, without any modifications. If the second party wishes to modify the terms, it must make a counter-offer, which essentially becomes a new offer. This process continues until both parties reach a mutual agreement.Consideration refers to the exchange of value between the parties. It ensures that each party receives something in return for their obligations under the contract. Consideration must be legal and sufficient to make the contract enforceable.Lastly, the intention to create legal relations is essential. Both parties must have the intention to be bound by the contract and its terms. This intention must beevident from the language and context of the contract.Once the contract is formed, it serves as a legal document that outlines the rights and obligations of the parties involved. It ensures that both parties adhere to the agreed-upon terms and conditions and serves as a recourse in case of disputes or breaches of contract.Inventory Management.Inventory management refers to the processes involved in tracking, storing, and managing a business's inventory. It ensures that the right products are available in the right quantities at the right time, meeting the demands of customers while minimizing costs and waste.Effective inventory management begins with accurate inventory counts. This involves regularly updating and verifying the quantity and status of products in stock. This information is crucial for making informed decisions about restocking, pricing, and fulfillment.Inventory tracking systems play a vital role in managing inventory. These systems allow businesses to monitor the movement of products throughout the supply chain, from procurement to sales. By tracking inventory in real-time, businesses can identify trends, predict demand, and plan accordingly.Proper storage facilities are also essential for effective inventory management. This ensures that products are protected from damage, theft, and spoilage. It also helps in maintaining the quality and integrity of products, ensuring that they are ready for sale when needed.Inventory management also involves the use of advanced techniques and tools, such as just-in-time inventory systems, lean inventory management, and inventory optimization software. These tools help businesses reduce costs, improve efficiency, and maintain a competitive edge in the market.In conclusion, contract formation and inventory management are integral components of business operations.Contracts outline the terms and conditions of agreements, ensuring legal binding and enforcement. On the other hand, inventory management ensures that businesses have the right products in the right quantities, meeting customer demands while minimizing costs and waste. By mastering these aspects of business operations, companies can achieve success and profitability.。

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物品管理的五定原则英文回答：The Five Principles of Item Management are essential guidelines for effective inventory control and organization. These principles help businesses maintain accurate records, optimize storage space, minimize costs, and ensure timely availability of items. Let's explore each principle in detail:1. Identification: The first principle is to clearly identify each item in the inventory. This can be achievedby assigning unique codes or labels to each item. The identification should be specific enough to distinguish similar items and prevent confusion. Proper identification facilitates easy tracking, reduces errors, and enables efficient stock management.2. Classification: The second principle is to classify items based on their characteristics, usage, or value. Thishelps in grouping similar items together, making it easier to locate and retrieve them when needed. Classification can be done based on various criteria such as size, weight, type, or shelf life. It enables businesses to prioritize items, allocate storage space effectively, and optimize inventory management.3. Standardization: The third principle is to establish standard procedures and protocols for item management. This includes standardized naming conventions, labeling formats, storage methods, and documentation processes. Standardization ensures consistency and uniformity in handling items, reduces confusion, and streamlines operations. It also facilitates training and enables smooth transition during employee turnover.4. Valuation: The fourth principle is to assign a value to each item in the inventory. This helps in determining the financial worth of the inventory and tracking its value over time. Valuation methods can vary based on the nature of the items, such as First-In-First-Out (FIFO) or Last-In-First-Out (LIFO) for perishable goods. Accurate valuationenables businesses to make informed decisions regarding pricing, reordering, and financial reporting.5. Control: The final principle is to establish control measures to safeguard items and prevent loss, theft, or damage. This includes implementing security measures, such as access control, surveillance systems, and inventory audits. Control measures also involve regular stock checks, reconciliation with records, and addressing discrepancies promptly. Effective control ensures the integrity of the inventory and helps in maintaining accurate records.In summary, the Five Principles of Item Management Identification, Classification, Standardization, Valuation, and Control provide a comprehensive framework for efficient and organized inventory management. By following these principles, businesses can enhance productivity, reduce costs, and improve customer satisfaction.中文回答：物品管理的五定原则是有效控制和组织库存的基本准则。

电子商务模式下易腐农产品的定价与库存联合决策作者：张名扬郭健涛于欣格来源：《预测》2021年第04期摘要：随着互联网的高速发展，电子商务平台已经成为越来越多产品的主要销售渠道。

新冠肺炎疫情发生以来，人们减少外出，生鲜电商平台订单量激增。

生鲜产品由于易腐的特性，其在销售和库存管理等方式上区别于普通产品，因此研究电商平台下易腐农产品的定价与库存联合决策十分必要。

本文通过探讨电子商务平台与线下销售的不同，抽象出电子商务平台的特点，考虑网络扩散效应以及在线评论对消费者购买意愿的影响，又结合了农产品易腐的特性，构建了两阶段的需求函数。

通过单一定价与动态定价两种策略，分别探讨了定价不受腐败程度影响以及随腐败程度变化的两种模式下零售商的最优决策。

数值模拟对比了两种定价方式的优劣，为管理者提供决策建议。

关键词：易腐农产品;电子商务平台;定价与库存管理中图分类号：F713.365文献标识码：A文章编号：1003 5192（2021）04-0032-06doi：10.11847/fj.40.4.32Abstract：With the rapid development of the Internet， e commerce platforms have become the main sales channel for more and more products. Since the outbreak of COVID 19， people have reduced going out， and the volume of fresh food e commerce platform has surged. The perishable nature of fresh products makes it different from ordinary products in terms of sales and inventory management. Therefore， it is necessary to study the pricing and inventory decisions of agricultural perishable products on e commerce platforms. By discussing the differences between e commerce platforms and offline sales to abstract characteristics of e commerce platform， a two stage demand function is constructed taking into account the perishable characteristics of agricultural products， the network diffusion effect of e commerce platforms and the influence of online reviews on consumers’ willingness to purchase. The optimal decisions of retailers under two pricing strategies， fixed pricing and dynamic pricing， are explored separately. Numerical simulation methods are used to compare the advantages and disadvantages of the two pricing strategies， so as to provide managers with recommendations for decision making.Key words：agricultural perishable products; e commerce platform; pricing and inventory management1 引言随着互联网的高速发展，电子商务平台已经成为越来越多产品的主要销售渠道。

英语作文-便利店零售行业，门槛之争加剧行业竞争The convenience store retail industry is a dynamic sector characterized by intense competition and evolving entry barriers. As convenience stores (or c-stores) have become ubiquitous in many urban and suburban areas worldwide, the landscape of this industry has undergone significant transformations. This article explores the key factors contributing to the competitive environment and the shifting thresholds for entering this market.### Market Dynamics and Competition。

Convenience stores occupy a unique niche in the retail sector by offering a combination of accessibility, extended operating hours, and a diverse range of products. These establishments cater primarily to customers seeking quick purchases, often at higher prices per item but with the convenience of immediate availability. The competitive landscape in this industry is shaped by several key elements:#### 1. Location Strategies。

《成本会计：以管理为重心》中英文对照词汇表非正常毁损Abnormal spoilage生产成本法Absorption costing账户分析法Account analysis method会计回报率Accounting rate of return权责发生制下会计回报率Accrual accounting rate of return作业Activity作业基础的预算管理Activity-based budgeting作业成本法Activity-based costing作业管理Activity-based management实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许的成本Allowable cost鉴定成本Appraisal costs拟构成本Artificial costs注意力导向Attention directing自治Autonomy平均成本Average cost平均等候时间Average waiting time反冲成本法Backflush costing平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget因果图Cause-and-effect diagram财务管理认证Certified in financial management注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination共谋定价Collusive pricing共同成本Common cost完整往复成本Complete reciprocated costs合成单位Composite unit商讨会法Conference method遵循质量Conformance quality常数Constant固定毛利率NRV法Constant gross-margin percentage NRV method 约束条件Constraint滚动预算Continuous budget, rolling budget贡献收益表Contribution income statement边际贡献Contribution margin单位边际贡献Contribution margin per unit边际贡献率Contribution margin percentage边际贡献比例Contribution margin ratio控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base成本归集Cost assignment成本－收益权衡Cost-benefit approach成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy客户生命周期成本Customer life-cycle costs客户盈利分析Customer-profitability analysis客户回应时间Customer-response time客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table经营杠杆水平Degree of operating leverage分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance, Production-volume variance因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a cost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs直接材料存货Direct material inventory直接材料混合差异Direct material mix variance直接材料产量差异Direct material yield variance直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ)经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance努力Effort技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs工厂间接费用Factory overhead costs有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models产成品存货Finished goods inventory先进先出分步法First-in, first-out (FIFO) process-costing method固定成本Fixed cost固定间接费用弹性预算差异Fixed overhead flexible-budget variance 固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget弹性预算差异Flexible-budget variance产品全部成本Full costs of the product目标一致性Goal congruence毛利率Gross margin percentage增长构成Growth component高低法High-low method同质的成本库Homogenous cost pool基本报酬率Hurdle rate混合成本核算系统Hybrid costing system空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incremental revenue-allocation method增量单位时间学习模型Incremental unit-time learning model自变量Independent variable成本对象的间接成本Indirect costs of a cost object间接成本分配率Indirect-cost rate间接制造成本Indirect manufacturing costs工业工程法Industrial engineering method, Work-measurement method通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems截距项Intercept中间产品Intermediate product内部失败成本Internal failure costs内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs存货管理Inventory management投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet分批法Job-costing system联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production, lean production即时制采购Just-in-time (JIT) purchasing改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting生命周期成本法Life-cycle costing业务管理Line management线形成本函数Linear cost function线性规划Linear programming主产品Main product自产/外购决策Make-or-buy decisions管理会计Management accounting例外管理Management by exception管理控制系统Management control system制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied 制造类企业Manufacturing-sector companies安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance市场规模差异Market-size variance全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record商业类企业Merchandising-sector companies混合成本Mixed cost, semivariable cost道德风险Moral hazard动机Motivation多重共线性Multicollinearity多变量回归Multiple regression净利润Net income净现值法Net present value (NPV) method净可实现值法Net realizable value (NPV) method名义回报率Nominal rate of return非线性成本函数Nonlinear cost function非价值增加成本Nonvalue-added cost正常生产能力利用Normal capacity utilization正常成本法Normal costing正常毁损Normal spoilage目标函数Objective function准时表现On-time performance一次性特殊订单One-time-only special order经营预算Operating budget营业部门Operating department营业利润Operating income经营杠杆Operating leverage经营Operation经营成本核算系统Operation-costing system机会成本Opportunity cost资本机会成本Opportunity cost of capital采购订单成本Ordering costs组织架构Organization structure结果Outcomes产出单位成本Output unit-level costs外部采购Outsourcing分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs加班奖金Overtime premium帕累托图Pareto Diagram局部生产力Partial productivity回收期法Payback method最大负荷定价Peak-load pricing完全竞争市场Perfectly competitive market期间成本Period costs实物计量法Physical measure method计划Planning现实的生产能力Practical capacity掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination价格恢复构成Price-recovery component主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system产品Product产品成本Product cost产品成本互补Product-cost cross-subsidization产品差异化Product differentiation产品生命周期Product life cycle产品组合决策Product mix decisions成本高计的产品Product overcosting产品支持成本Product-sustaining costs成本少计的产品Product undercosting生产Production生产部门Production department生产量水平Production-denominator level生产力Productivity生产力构成Productivity component利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time采购成本Purchasing costsPV图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method 业务流程再造Reengineering精练化成本系统Refined costing system回归分析Regression analysis相关成本Relevant costs相关范围Relevant range相关收入Relevant revenues再订购点Reorder point要求的回报率Required rate of return研发Research and development剩余收益Residual income剩余项Residual term责任会计Responsibility accounting责任中心Responsibility center投资报酬率Return on investment收入分配Revenue allocation收入中心Revenue center收入动因Revenue driver收入对象Revenue object收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance敏感性分析Sensitivity analysis可分离成本Separable costs阶梯法Sequential allocation method, step-down allocation method, step-down method 顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector companies服务支持成本Service-sustaining costs单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method斜率系数Slope coefficient原始凭证Source document设定分析Specification analysis分离点Splitoff point毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alone cost-allocation method单一个体收入分配法Stand-alone revenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing估计系数标准差Standard error of the estimation coefficient标准投入Standard input标准价格Standard price静态预算Static budget静态预算差异Static budget variance阶梯式成本函数Step cost function脱销成本Stockout costs战略成本管理Strategic cost management战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating income per unit目标价格Target price目标投资回报率Target rate of return on investment理论生产能力Theoretical capacity约束理论Theory of constraints物料贡献Throughput contribution时间动因Time driver货币时间价值Time value of money全要素生产力Total factor productivity (TFP)全部间接费用差异Total-overhead variance转移价格Transfer price触发点Trigger point不确定性Uncertainty分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均的分步法Weighted-average process-costing method在产品存货Work-in-process inventory 在产品Work-in-process。

酒店市场营销国外研究综述文献1. "Hotel Marketing: A Review of the Literature" by M. Kozak and N. Rimmington (2000)This article provides a comprehensive review of the literature on hotel marketing, covering topics such as segmentation, targeting, positioning, branding, pricing, distribution, and promotion. The authors highlight the importance of understanding customer needs and preferences, as well as the competitive environment, in developing effective marketing strategies. They also discuss the role of technology and the internet in hotel marketing, and the challenges and opportunities they present.2. "The Impact of Social Media on Hotel Marketing" by A. Sigala (2012)This paper examines the impact of social media on hotel marketing, focusing on the use of platforms such as Facebook, Twitter, and TripAdvisor. The author argues that social media can enhance customer engagement, loyalty, and advocacy, as well as provide valuable feedback and insights for hotels. However,she also notes the risks and challenges associated with social media, such as negative reviews and privacy concerns.3. "Green Marketing in the Hotel Industry: A Review of the Literature" by M. Kozak and N. Rimmington (2010)This article reviews the literature on green marketing in the hotel industry, discussing the motivations, benefits, and challenges of adopting environmentally sustainable practices. The authors argue that green marketing can enhance a hotel's reputation, attract environmentally conscious customers, and reduce costs and environmental impact. However, they also note the need for clear communication, education, and certification to ensure credibility and avoid greenwashing.4. "Luxury Hotel Marketing: A Review of the Literature" by J. Kim and J. Kim (2017)This paper provides a review of the literature on luxury hotel marketing, focusing on the unique characteristics and challenges of this segment. The authors discuss the importance of creating a distinctive brand image, providing personalizedservices, and leveraging digital technologies to enhance customer experience and engagement. They also highlight the role of partnerships, events, and social responsibility in luxury hotel marketing.5. "Revenue Management in the Hotel Industry: A Review of the Literature" by A. Kimes (2013)This article reviews the literature on revenue management in the hotel industry, discussing the principles, techniques, and challenges of optimizing pricing and inventory decisions. The author argues that revenue management can enhance profitability, customer satisfaction, and market share, but also requires a sophisticated understanding of demand patterns, competition, and customer behavior. She also discusses the role of technology and data analytics in revenue management.。

商人的工作英语作文初中英文：As a merchant, my job is to buy and sell goods in order to make a profit. This involves a lot of negotiation, salesmanship, and strategic planning. I have to keep a close eye on market trends and constantly be on the lookout for new opportunities to expand my business.One of the most important aspects of being a successful merchant is the ability to build relationships with both suppliers and customers. For example, I often have to negotiate with suppliers to get the best prices for the goods I want to sell. This requires good communicationskills and the ability to find common ground in order to reach a mutually beneficial agreement.Another example is when I have to deal with customers.I have to be able to understand their needs and preferences in order to provide them with the right products. Buildingtrust and rapport with customers is crucial for repeat business and positive word-of-mouth referrals.In addition to the interpersonal skills required for the job, I also have to be savvy when it comes to financial management. I need to carefully track my expenses, manage inventory, and make strategic decisions about pricing and promotions in order to maximize profits.Overall, being a merchant is a challenging yet rewarding job. It requires a combination of people skills, business acumen, and a strong work ethic in order to succeed in this competitive industry.中文：作为一个商人，我的工作是买卖商品以赚取利润。