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The logistic decision making in management accounting with genetic algoritms and fuzzy sets

Abstract

The logistics problems in business environments deal with assignation from a number of sources to a number of destinations. Each source offers amounts of goods, while each destination demands quantities of these goods. The object is to find the cheapest transporting schedule that satisfies the demand without violating supply restraints. In this paper we propose to use Fuzzy Sets to represents the previsional information related to costs, demands and other variables. Moreover, we suggest including the problem of shortest route for the distribution vehicles. Finally, to solve this complex problem we propose to use a Genetic Algorithm with a Fuzzy Fitness Function.

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The logistic decision making in management accounting with genetic algoritms and fuzzy sets

Author: López González, Enrique,Rodríguez-Fernández, M. Ángel,Mendaña Cuervo, Cristina
Publisher: Universitat Politècnica de Catalunya. Secció de Matemàtiques i Informàtica
Year: 2000
Source: https://upcommons.upc.edu/bitstream/2099/3579/1/11lopez.pdf
Ma hwa e & So Compu ing 7 (2000) 229-241
229
The Logis ic Decision Making in Managemen
Accoun ing wi h Gene ic Algo i hms
and Fuzzy Se s
E. López-González, M.A. Rod íguez-Fe nández and C. Mendaña-Cue o
Dep . o Economy and Business Managemen , Uni . o León
Campus de Vegazana, s/n. (24071) León, Spain
dde{elg/m /cmc}@unileon.es
Abs ac
The logis ics p oblems in business en i onmen s deal wi h assigna ion om a
numbe o sou ces o a numbe o des ina ions. Each sou ce o e s amoun s o
goods, while each des ina ion demands quan i ies o hese goods. The objec is o
ind he cheapes anspo ing schedule ha sa is ies he demand wi hou iola ing
supply es ain s. In his pape we p opose o use Fuzzy Se s o ep esen s he
p e isional in o ma ion ela ed o cos s, demands and o he a iables. Mo eo e , we
sugges including he p oblem o sho es ou e o he dis ibu ion ehicles. Finally,
o sol e his complex p oblem we p opose o use a Gene ic Algo i hm wi h a Fuzzy
Fi ness Func ion.
Keywo ds: anspo a ion p oblem, sho es ou e p oblem, logis ic, minimising
cos s, imp ecise in o ma ion, uzzy se s and gene ic algo i hms.
1 In oduc ion
Many di e en op imisa ion p oblems can be o mula ed on ne wo ks: Fo ins ance,
we migh be in e es ed in inding he sho es pa h om one node o ano he , inding
he cheapes way o connec all he nodes, o inding he bes way o mo e objec s
h ough a ne wo k.
Ne wo ks op imisa ion ep esen s one o he mos impo an a eas o
managemen science o se e al easons [3] [5]. Fi s , ne wo ks can be used o
model many di e se applica ions such as anspo a ion sys ems, communica ion
sys ems, ehicle ou ing p oblems, p oduc ion planning and cash low analysis.
Second, manage s accep ne wo ks mo e eadily because hey p o ide a isual
pic u e o he p oblem unde s udy. Finally, ne wo ks ha e ce ain ma hema ical
E. López-González, M A. Rod íguez-Fe nández & C.Mendaña-Cue o
2
3
0
p ope ies ha allow managemen scien is s o de elop special algo i hms ha a e
able o sol e much la ge p oblems han o he op imisa ion me hods.
In his pape we p e end o show a new app oach o a classical ne wo k
op imisa ion p oblem: he anspo a ion p oblem. Fi s ly, allowing he ehicles ha
can es ablish ou es, and, also, pe mi ing o manage wi h imp ecise o ague
in o ma ion. We p opose o use he Fuzzy Se s Theo y [15] [8] [16], wi h he aim o
being able o handle he unce ain y, which is a cha ac e is ic o decision-making
p ocesses in dis ibu ion p oblems.
Mo eo e , o op imise he dis ibu ion ne wo k we sugges o use a Gene ic
Algo i hm (GA) [4] [1] [10] [6]. The main eason o his is ha he GAs a e
heu is ic op imisa ion me hods which don’ impose es ic ions o he posing o he
p oblem. In his s udy, he algo i hm is cha ac e ised by i s use o a Fuzzy Fi ness
Func ion ha allows he e alua ion o imp ecise in o ma ion.
In he ligh o he abo e, he nex sec ion shows a desc ip ion o he p oblem o
be sol ed. Thi d sec ion p esen s he uzzy app oach o his p oblem. In ou h
sec ion we in oduces he gene ic algo i hm used o sol e he a o emen ioned
app oach. Fi h sec ion o e s a p ac ical example o he dis ibu ion p oblem and,
inally, we include some concluding ema ks.
2 The Logis ic Business P oblem
We conside he p oblem o inding he leas cos means o shipping supplies
om se e al o igins o se e al des ina ions. O igin poin s o sou ces can be
ac o ies, wa ehouses, o any o he poin s om which goods a e shipped.
Des ina ions a e any poin s ha ecei e goods. To sol e his p oblem we mus ind
how many goods a e supplied om each sou ce o each des ina ion and wha is he
ou e ha he dis ibu ion ehicle mus ollow in o de o minimize he o al
dis ibu ion cos s.
T adi ionally his p oblem has been analysed in wo di e en decisions. Fi s ly,
ob aining he quan i ies o be shipped om each o igin o each des ina ion
minimising he cos s and sa is ying he demand, o T anspo a ion P oblem (Figu e
1). On he o he hand, inding he sho es ou e ha one ehicle mus ollow o
each all he des ina ions, o Sho es Rou e P oblem, so known as T a elling
Salesman P oblem. In his pape we sugges o combine bo h p oblems in o de o
ob ain an op imal solu ion ha minimises he dis ibu ion cos s o he quan i ies
supplied and he ou es ollowed.
A logis ic p oblem has a e y la ge, some imes in ini e, numbe o easible
solu ions. T adi ionally, his p oblem has pa ially educed no pe mi ing shipmen s
among des ina ions. This kind o p oblems can be sol ed wi h Linea P og amming
and o he me hods as S epping S one, MODI, Hou h ake Me hod o Hamme Balas
Me hod. Bu he global app oach, conside ing he ehicles dis ibu ion ou es is
poo ly s udied [13] [5].
The Logis ic Decision Making in Managemen Accoun ing....
2
3
1
Figu e 1. T anspo a ion P oblem
Mo eo e , some o he in o ma ion conside ed is imp ecise. Cos s, supplies and
demands may be no known in a c isp nume ical way [2]. The e o e, in his pape we
sugges o use Fuzzy Se s o ep esen hei ague knowledge.
3 Fuzzy Logis ic Model
Wi h his me hod he companies mus know how many commodi ies supply
om each o igin o each des ina ion when he in o ma ion on held is no p ecise and
a uzzy ep esen a ion in mo e accu a e.
As we show below, he in o ma ion necessa y is ela ed o:
• Des ina ion o clien demands. The company mus sa is y he clien demands.
Some imes his in o ma ion is ague; he e o e we conside a mo e ealis
ep esen a ion using uzzy se s. So, o n des ina ions we could ha e:
{
}
n
CCC
C
~
,
,
~
,
~
~
2
1

=
• Sou ces numbe and i s supply capaci y. We suppose ha each sou ce has a
supply capaci y, no mally known in a s ic way. So o m sou ces we could
ha e:
{
}
m
FFF
F
,
,
,
2
1

=
• Vehicle Capaci y. We conside ha in each sou ce he company has a ehicle
used o dis ibu e he commodi ies. The e o e, we mus ake in o accoun he
ehicle capaci y, because he numbe o a els will depend o i . Fo he
a o emen ioned m sou ces, he ehicle capaci ies could be:
{
}
m
VVVV
,
,
,
2
1

=
• T anspo ing cos s o he emp y ehicles. Some imes, he ehicles mus e u n o
hei espec i e sou ces due o ha each one has dis ibu ed hei capaci ies.
Mo eo e , he las a el is made be ween he las clien supplied and he sou ce
o he ehicle. Thus, we mus ake in o accoun wha is he shipping cos when
E. López-González, M A. Rod íguez-Fe nández & C.Mendaña-Cue o
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3
2
he ehicle is emp y. This, no mally depends o he dis ance ( ou ed kilome es).
So, o m sou ces, he anspo ing cos o emp y ehicles could be:
{
}
m
c c c
c
,
,
,
2
1

=
• Inc easing cos o each uni o commodi ies shipped. When he ehicles
dis ibu e he commodi ies he anspo ing cos inc ease wi h each uni shipped.
As well, his inc easing cos depends o he dis ance a elled. Mo eo e , he
knowledge o his cos could no be p ecise and hen ep esen ing i using uzzy
se s could imp o e he esul s ob ained. Thus, o m ehicles he inc easing cos
could be:
{
}
m
c c c c ∆∆∆=∆
~
,
,
~
,
~
~
2
1

• Dis ance among sou ces and des ina ions. The dis ibu ion is made om he
sou ces o he des ina ions o clien s. So, i is necessa y o know he dis ance
among hem.














=
mnmm
n
n
DDD
DDD
DDD
D
,
,
,
,
,
,
,
,
,
2
1
2
22
21
1
12
11




• Dis ance among des ina ions. As we men ioned be o e, he ehicles can
es ablish ou es om he sou ce o he se e al des ina ions ha his sou ce
supplies. Thus, i is necessa y o know he dis ances among he des ina ions














−
−
−
=
,
,
'
,
'
'
,
,
,
'
'
,
,
'
,
'
2
1
2
21
1
12




nn
n
n
DD
DD
DD
D
Acco ding wi h his app oach, we a e ying o each he eal dis ibu ion
p oblem. The ea e , we need some ool capable o sol e his complex p oblem o
able o gi e a easonable solu ion. In his pape we p opose o use a Gene ic
Algo i hm wi h a Fuzzy Fi ness Func ion.
Al hough we desc ibe o use uzzy se s, we sugges ep esen ing all he uzzy
in o ma ion as T apezoidal Fuzzy Numbe s (TFN).
4 Gene ic Algo i hms and Fuzzy Logis ic P oblems
Some au ho s ha e applied Gene ic Algo i hms o anspo a ion p oblems [14]
[12]. In many cases hey sol e he p oblem educing hei complexi y o using
p ecise knowledge o he a iables.
In ou app oach, we sugges a uzzy ep esen a ion (TFN) o he in o ma ion on
held and a less es ic i e model. Due o his, he GA mus de e mine he quan i ies
supplied om each sou ce o each des ina ion and he ou es a elled o he
ehicles. Fo bo h objec i es he c i e ia is he same: minimising he o al
dis ibu ion cos s.
The Logis ic Decision Making in Managemen Accoun ing....
2
3
3
4.1. Gene ic Algo i hms
GAs a e sea ch algo i hms which use p inciples inspi ed by na u al gene ics o
e ol e solu ions o p oblems [7]. The basic idea is o main ain a popula ion o
ch omosomes, which ep esen s candida e solu ions o he conc e e p oblem being
sol ed, which e ol es o e ime h ough a p ocess o compe i ion and con olled
a ia ion. GAs ha e go a g ea measu e o success in sea ch and op imisa ion
p oblems.
A GA s a s o wi h a popula ion o andomly gene a ed ch omosomes
(solu ions), and ad ances owa d be e ch omosomes by applying gene ic ope a o s
modelled on he gene ic p ocesses occu ing in na u e. Du ing successi e i e a ions,
called gene a ions, ch omosomes in he popula ion a e a ed o hei adap a ion as
solu ions, and on he basis o hese e alua ions, a new popula ion o ch omosomes is
o med using a selec ion mechanism and speci ic gene ic ope a o s such as
c osso e and mu a ion. An e alua ion o i ness unc ion mus be de ised o each
p oblem o be sol ed. Gi en a pa icula ch omosome, a possible solu ion, he
i ness unc ion e u ns a single nume ical i ness, which is supposed o be
p opo ional o he u ili y o adap a ion o he solu ion ep esen ed by ha
ch omosome.
GAs may deal success ully wi h a wide ange o p oblem a eas, pa icula ly in
managemen applica ions. The main easons o his success a e: 1) GAs can sol e
ha d p oblems quickly and eliably, 2) GAs a e easy o in e ace o exis ing
simula ions and models, 3) GAs a e ex endible and 4) GAs a e easy o hyb idise. All
hese easons may be summed up in only one: GAs a e obus . GAs a e powe ul in
di icul en i onmen s whe e he space is usually la ge, discon inuous, complex and
poo ly unde s ood. They a e no gua an eed o ind he global op imum solu ion o a
p oblem, bu hey a e gene ally good a inding accep ably good solu ions o
p oblems quickly. These easons ha e been behind he ac ha , du ing he las ew
yea s, GAs applica ions ha e g own eno mously in many ields.
The basic p inciples o GAs we e i s laid down igo ously by Holland [7], and
a e well desc ibed in many books, such as [4] [11].
4.2 A Gene ic Algo i hm o Fuzzy Logis ic P oblems
To sol e he uzzy logis ic p oblem we p opose o use a GA wi h he ollowing
componen s:
Gene ic Rep esen a ion
The solu ions o he p oblems a e a se o dis ibu ion quan i ies o be shipped
om each sou ce o each des ina ion and he ou es ollowed by he ehicles o each
sou ce. To codi y his solu ions we p opose o use wo ma ixes: one ha con ains
he quan i ies dis ibu ed om each o igin o each des ina ion, and, o he , ha
ep esen s he pa h ollowed o he se e al ehicles.
The codi ica ion o quan i ies ma ix, o an example o i e sou ces ha mus
supply o ou des ina ions could be:

E. López-González, M A. Rod íguez-Fe nández & C.Mendaña-Cue o
2
3
4
1
1
SSou ce 1 Sou ce 2 Sou ce 3 Sou ce 4 Sou ce 5 To al
Des ina ion 1
15
0
0
70
0
85
Des ina ion 2
0
40
0
0
0
40
Des ina ion 3
25
10
40
0
50
125
Des ina ion 4
0
0
60
0
5
65
To al
40
50
100
70
55
315
ha indica es he quan i ies supplied om each sou ce o each des ina ion.
On he o he hand, he codi ica ion o ehicles ou ed could be:
2
1
SSou ce 1Sou ce 2Sou ce 3Sou ce 4Sou ce 5
Des ina ion 1
1
2
1
4
3
Des ina ion 2
4
3
2
3
2
Des ina ion 3
2
1
3
2
1
Des ina ion 4
3
4
4
1
4
ha indica es he posi ion o each des ina ion in he ehicle ou es.
Mo eo e , in o de o gene a e use ulness solu ions, he company mus decide
he co e ing le el o each clien uzzy demand. The TFN can be iden i ied as
possibili y dis ibu ions. So, he company es ablish he isk o no co e demand o
each clien . Acco ding o his, he quan i y ma ix ep esen s a ailable solu ions o
he decision.
Fuzzy Fi ness Func ion
The i ness unc ion mus assign mo e alue o hese solu ions ha a e good
solu ions o he dis ibu ion p oblem. To his we p opose o calcula e he o al
dis ibu ion cos ha he wo ma ixes suppose. The s eps a e as ollows:
A he beginning, each ehicle depa s om i s sou ce ull o commodi ies. The
i s des ina ion, es ablished by he ou es ma ix, de e mines he cos o his i s
a el. Once he i s des ina ion is sa is ied (wi h one o mo e a els) he second
des ina ion is a emp ed. I he ehicle is emp y du ing he ou e, i e u ns emp y o
he sou ce o ull i s capaci y. As well, when all he des ina ions a e sa is ied hen
he ehicle go back o i s o igin, comple ing he ou e. The sum o all hese
anspo ing cos s (depa om o igin ull, a emp i s des ina ion, a emp second,
go back o o igin when emp y, e c.) would be a pa o he solu ion. To ob ain he
o al cos we mus add he cos o he o he dis ibu ion ou es con ained in he
ma ixes and es ablished o o he ehicles.
Due o he ac ha some o he in o ma ion can be ep esen ed by uzzy se s, we
sugges o use he ope a ions designed o hem [3]. Mo eo e , in he cases ha he
ope a ions could no p oduce a TFN, we app oxima e he esul as one o his [9],
assuming a li le e o .
To se up a hie a chy among he solu ions, he p oposal is o use he uzzy
dis ance [9], based on Hamming Dis ance. Doing i , we calcula e he dis ance om
he o igin
B
~
(single on 0) o each solu ion uzzy cos , which is de ined as ollows:
α
α
αααα
dBABABA
d
)
(
)
~
,
~
(
1
0
2
2
1
1
∫−+−= =
The Logis ic Decision Making in Managemen Accoun ing....
2
3
5
whe e
[
]
2
1
,
αα
AA is con idence in e al o
A
~
a he signi ica ion le el
α
.
The mo e accu a e solu ions will ha e a lowe dis ance. Thus o ob aining he
i ness alue we p opose o calcula e he in e se o he dis ance o each solu ion.
Selec ion p ocess
We p opose o use Roule e Wheel Ranking [4] o selec he indi iduals ha will
be he “pa en s” o he nex gene a ion.
C osso e ope a o
T adi ional c osso e s canno be used, because he solu ions a e wo ma ixes
ha ha e o accomplish some cons ain s. Due o his we p opose wo di e en
c osso e s o each ma ix, as ollows:
♦ Dis ibu ion quan i ies ma ixes. To combine he in o ma ion o hese
ma ixes ob ained om wo “pa en s” we ha e used he c osso e p oposed o
Vignaux and Michalewicz o T anspo a ion P oblem [14].
♦ Vehicle ou es ma ixes. As well, we mus c oss he ou e ma ixes o bo h
“pa en s”. To his, we selec one sou ce and in e change be ween he “pa en s”
he ou es ha he ehicle o his o igin mus ollow.
I we ha e o c oss he ollowing ou e ma ixes o he a o emen ioned p oblem,
i s we andomly selec one sou ce (sou ce 2):
2
1
SSou ce 1 Sou ce 2 Sou ce 3Sou ce 4Sou ce 5
Des ina ion 1
1
2
1
4
3
Des ina ion 2
4
3
2
3
2
Des ina ion 3
2
1
3
2
1
Des ina ion 4
3
4
4
1
4
2
2
SSou ce 1 Sou ce 2 Sou ce 3Sou ce 4Sou ce 5
Des ina ion 1
3
4
4
1
2
Des ina ion 2
4
3
2
2
4
Des ina ion 3
1
2
3
3
3
Des ina ion 4
2
1
1
4
1
A e ha , we in e change he lis o ou es ollowed, being he ma ixes
esul ing.
'2
1
SSou ce 1Sou ce 2Sou ce 3Sou ce 4Sou ce 5
Des ina ion 1
1
4
1
4
3
Des ina ion 2
4
3
2
3
2
Des ina ion 3
2
2
3
2
1
Des ina ion 4
3
1
4
1
4
E. López-González, M A. Rod íguez-Fe nández & C.Mendaña-Cue o
2
3
6
'2
2
SSou ce 1Sou ce 2Sou ce 3Sou ce 4Sou ce 5
Des ina ion 1
3
2
4
1
2
Des ina ion 2
4
3
2
2
4
Des ina ion 3
1
1
3
3
3
Des ina ion 4
2
4
1
4
1
Mu a ion ope a o
The in en ion o his ope a o is o in oduce di e si y in o he solu ions. T ying
o his we mus make di e ences among he wo ypes o ma ixes.
• Dis ibu ion quan i ies mu a ion. We p opose o use a special mu a ion
me hod designed o keep he solu ions esul ing as easible ones. The s eps a e
as ollow:
• S ep 1. We selec one sou ce (Sou ce A) and one des ina ion (Des ina ion A)
o he ma ix. This des ina ion mus ecei e a non-ze o quan i y om he
sou ce selec ed. Fo he example, i we mu a e he i s ma ix ob ained a e
he c ossing p ocess, he sou ce and des ina ion could be:
1
1
SSou ce 1 Sou ce 2 Sou ce 3
Sou ce 4
Sou ce 5 To al
Des ina ion 1
8
0
25
35
17
85
Des ina ion 2
0
40
0
0
0
40
Des ina ion 3
15
5
45
35
25
125
Des ina ion 4
17
5
30
0
13
65
To al
40
50
100
70
55
315
• S ep 2. We gene a e a andom numbe be ween 0 and he quan i y assigned
o his des ina ion. Fo he example could be 20.
• S ep 3. We sea ch in he emaining sou ces one quan i y assigned o a
di e en des ina ion which amoun is bigge han he andom numbe
gene a ed be o e (Sou ce B and Des ina ion B). Fo he example could be:
1
1
SSou ce 1
Sou ce 2
Sou ce 3Sou ce 4Sou ce 5 To al
Des ina ion 1
8
0
25
35
17
85
Des ina ion 2
0
40
0
0
0
40
Des ina ion 3
15
5
45
35
25
125
Des ina ion 4
17
5
30
0
13
65
To al
40
50
100
70
55
315
• S ep 4. We discoun he andom numbe o he assigned amoun s om he
Sou ce A o Des ina ion A and om he Sou ce B o Des ina ion B. A e
ha , we add he andom numbe o he assigned amoun s om Sou ce A o
Des ina ion B and om Sou ce B o Des ina ion A. Acco ding o his, o
he example, he mu a ed ma ix could be:
The Logis ic Decision Making in Managemen Accoun ing....
2
3
7
'1
1
SSou ce 1
Sou ce 2
Sou ce 3
Sou ce 4
Sou ce 5 To al
Des ina ion 1
8
0
25
35
17
85
Des ina ion 2
0
20
20
0
0
40
Des ina ion 3
15
25
25
35
25
125
Des ina ion 4
17
5
30
0
13
65
To al
40
50
100
70
55
315
Finally, wi h he a o emen ioned p ocess we can mu a e he quan i y ma ixes
main aining hem as easible ones.
• Vehicles ou es mu a ion. On he o he hand, o mu a ing he ou e ma ix we
p opose and in e change me hod. Fi s , we selec andomly one sou ce. A e
ha , we selec wo des ina ions and in e change hei posi ion in he ou e
ollowed o he sou ce ehicle.
Hal c i e ia o he bes solu ion sea ch
The p oposal is o he algo i hm o go h ough a numbe o gene a ions
speci ied by he use un il he bes solu ion is ound. Mo eo e , in o de no o lose
good solu ions, he cha ac e is ic e med eli ism [4] has been in oduced. This
p ocedu e consis s o keeping he bes indi idual om a popula ion in successi e
gene a ions unless and un il some o he indi idual succeeds in doing be e in
espec o sui abili y. In his way, he bes solu ion o a p e ious popula ion is no
los un il ou classed by a mo e sui able solu ion.
As explained, applica ion o he model p oposed he e allows sol ing he
dis ibu ion p oblem unde unce ain en i onmen al condi ions.
5 Expe imen : an Example o P ac ical Applica ion
In his sec ion we p esen an example ha deals wi h he logis ic p oblem o a
p oduc ion u ni u e company. To do ha we di ide his sec ion in subsec ions: one
wi h he posing o he p oblem and o he wi h he solu ion using he GA p oposed.
5.1 In oduc ion o he p oblem
Le i be imagined ha a u ni u e company supplies desks o se e al clien s. To
ob ain he desks ha e ou ac o ies and each one wi h i s own dis ibu ion ehicle.
In Cha 1 we show he p oduc ion capaci y o each ac o y and he capaci y,
anspo ing cos emp y and inc ease o anspo ing uni o hei espec i e
ehicles.
Fac o
y
P oduc ion
capaci y
Vehicle
capaci y
T anspo ing
cos emp y
($/Km.)
T anspo ing cos
Inc easing o p oduc uni
($/Km.)
A2000 1000 60 (4; 8; 8; 10)
B4000 1400 40 (8; 10; 10; 12)
C6000 200 80 (2; 4; 4; 6)
D2000 400 20 (6; 6; 6; 6)
Cha 1