臺灣博碩士論文加值系統

因為存貨的金額佔公司營運資金相當高的比例，所以如何協助企業訂定最佳存貨補充策略，做好存貨管理工作，就能間接增加公司的獲利能力。因此，相當多的學者致力於存貨模式的發展。
傳統的經濟訂購量模式，為供應商將貨送至零售商時，零售商需將款項繳交給供應商，然而，現實社會中，供應商往往給與零售商一段固定付款期限，即為信用交易期限，此時零售商無需貸款融資。如此，零售商可以降低存貨資金的積壓，且產品於信用交易期限前被售出，可賺取機會成本。但是，當過了信用交易期限，零售商需擔負起比機會成本還高的資金積壓的利息成本。而供應商常以此延後付款策略來刺激零售商之需求，藉此增加其銷售量。
本研究以延後付款為主軸，對於不同的存貨系統來探討最佳的補充策略。本研究的第二章將以經濟生產批量( EPQ )的存貨模式為主要架構去探討該存貨系統的最佳補充策略。在第三章中，將就經濟訂購批量存貨模式中對於零售商的庫存空間並無限制的假設予以修改。另於第四章中，將於Goyal [23] 模式中加入一條件，假設當零售商的訂購量大於某一最低量時，才能享有供應商所給予一固定的延後付款期限；否則零售商將在貨到時就要付款給供應商。這樣的論點，在Khouja & Mehrez [32] 當中有提及，但其探討並不嚴謹，非常有可議之處。本研究擬以更嚴謹的方法加以探討，以使此主題的研究可更完備。第五章中，將整合Goyal [23] 及Salameh & Jaber [41] 二研究論文，探討在允許延後付款及含有不良品項的條件下之最佳存貨補充策略。第六章，將修改Goyal [23] 模式中其一不合現況的假設，該假設為零售商的產品每單位售價與每單位的採購成本是一樣的。但我們知道，在一般的狀況下，產品每單位售價不低於每單位的採購成本。第七章中，將修改Goyal [23] 模式中的還款假設，採用不同的融資還款策略，最後得到與Goyal [23] 不同的結果。
總體言之，本研究提供六個存貨系統模型，每個存貨系統皆導出其每年總相關成本函數或利潤函數為目標函數，然後探討目標函數的性質，根據目標函數的性質，提供快速且正確的補充策略的決策法則。最後，舉數值範例加以說明所得的結果。

Because inventory cost is a large proportion of the working capital for many companies, good inventory management by helping corporations to determine the optimal inventory replenishment policies can increase the ability of making profits indirectly. So many researchers were denoted to the development of inventory models.
Under the traditional EOQ model assumes that the retailer must be paid for the items as soon as the items are received. However, in practice the supplier will offer the retailer a delay period, that is trade credit period, in paying for the amount of purchasing cost. Before the end of trade credit period, the retailer can sell the goods and accumulate revenue and earn interest. A higher interest is charged if the payment is not settled by the end of trade credit period. In real world, the supplier often makes use of this policy to promote their commodities.
This article considers some realistic conditions to develop inventory replenishment models and determine the optimal replenishment policies under permissible delay in payments. First, in chapter 2, this article uses the framework of economic production quantity (EPQ) model to investigate the optimal replenishment policies under permissible delay in payments. In chapter 3, this article wants to investigate the effect of trade credit policy with limited storage capacity within the economic order quantity (EOQ) framework. Then, the purpose of chapter 4 is to explore the economic order quantity under supplier credit policies depending on the order quantity. That is, the supplier may give the trade credit period only for large order quantities. In other words, the supplier requires immediate payment for small order quantities. Our inventory model generalizes Goyal [23] and Khouja & Mehrez [32]. Besides, we provide a concrete proof to show that the solution procedure described in Khouja & Mehrez [32] is correct. In chapter 5, combining Goyal [23] and Salameh and Jaber [41], we develop a production / inventory model to allow items with imperfect quality under the conditions of permissible delay in payments. In chapter 6, this article wants to modify Goyal’s [23] model to presume that the unit selling price and the unit purchasing price are not necessarily equal to reflect the real-life situations. In practice, the unit selling price is not lower than the unit purchasing price in general. In chapter 7, this article wants to modify the payment rule of Goyal’s [23] model to adopt different payment rule. Then the result of our model is different with Goyal’s [23] model.
In a word, this article develops six inventory models to determine the optimal replenishment policies under permissible delay in payments and shows that the annual total relevant cost functions or profit functions possess some kinds of convexities or concavities. With those properties, the efficient solution procedures are presented to determine the optimal order quantities speedily and correctly. Finally, numerical examples are given to illustrate all results discussed in this article.

中文摘要 I
英文摘要 III
誌謝 V
目錄 VI
圖目錄 IX
第一章 緒論 1
1.1問題背景與研究目的 1
1.2研究方向 2
1.3相關文獻探討 4
1.4研究範圍與限制 6
1.5論文架構 10
第二章 經濟生產批量( EPQ )的存貨模式之最佳存貨補充策略 12
2.1模型的建構 12
2.2最佳生產批量的決定 18
2.3特例 22
2.4數值範例 24
2.5小結 25
第三章 零售商庫存空間有限的情況下之最佳存貨補充策略 26
3.1模型的建構 26
3.2當M  W/D時，最佳訂購批量的決定 31
3.3當M < W/D時，最佳訂購批量的決定 34
3.4特例 36
3.5數值範例 37
3.6小結 38
第四章 在大訂購量下才給予延後付款的情況下之最佳存貨補充策略 39
4.1模型的建構 39
4.2當M  O/D時，最佳訂購批量的決定 42
4.3當M < O/D時，最佳訂購批量的決定 46
4.4特例 48
4.5數值範例 49
4.6小結 51
第五章 含有不良品項的條件下之最佳存貨補充策略 52
5.1模型的建構 52
5.2最佳訂購批量的決定 57
5.3數值範例 61
5.4小結 62
第六章 產品每單位售價不低於每單位採購成本的條件下之最佳存貨補充策略 63
6.1模型的建構 63
6.2最佳訂購批量的決定 67
6.3特例 74
6.4數值範例 75
6.5小結 77
第七章 不同的融資還款策略條件下之最佳存貨補充策略 78
7.1模型的建構 78
7.2最佳訂購批量的決定 82
7.3與Goyal的模式之比較 85
7.4數值範例 87
7.5小結 89
第八章 結論與未來研究方向 90
8.1結論 90
8.2未來研究方向 92
參考文獻 94
作者簡介 99

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