臺灣博碩士論文加值系統

企業為了有效達到節省成本（極小化）並增加利潤（極大化），必須制訂多種不同的訂購決策。本研究即針對二階信用交易(two-levels trade credit)中的供應商、零售商及顧客三者關係進行探討，並站在零售商的立場來分析訂定最佳訂購策略。零售商與供應商和顧客間的關係，皆會考慮到數量與現金等折扣政策，但就實務而言，零售商與供應商的交易中以數量折扣(quantity discount)為主，與顧客的交易中則以現金折扣(cash discount)為主。因這兩種折扣政策在現實交易情況中常發生，但在多數學者的研究文獻中卻未同時納入考慮。
本研究根據Goyal(1985)的傳統存貨政策（經濟訂購量: EOQ）中允許延後付款(permissible delay in payment)的條件，以及Huang(2003)所提出的不同交易信用期間的論點，做為建構本研究分析基礎，並進一步探討二階信用交易時，同時考量「供應商所給予零售商的數量折扣條件，與零售商給予顧客的現金折扣條件」。其中供應商所提供給零售商數量折扣的標準，分別以零售商訂購量是否達到供應商之量大（數量）折扣標準，而分為二種情況，接著再以這二種情況為基礎，搭配零售商給予顧客的現金折扣，然後以不同的訂購週期來分析所有四種的可能情況，最後經由分析結果（八種情況求其成本極小化），來決定零售商採取量大標準之訂購量。
本研究的標準求解程序分析過程為：1.建立零售商之成本函數；2.將折扣部分加入至成本函數模型中分析；3.由成本函數的性質求得零售商之最佳經濟訂購策略；4.歸納出結論。本研究所建立的「零售商訂購策略成本模型」，可提供零售商在考量供應商與顧客的不同折扣條件下，運用該成本函數模型來尋求成本極小化，進而訂定出零售商最佳訂購週期時間(T＊)。最後再導入數值範例加以說明，並提出結論與後續研究之建議。

In order to cut down (to minimize) the cost effectively and to increase (to maximize) the profit, businesses have to makes different kinds of ordering decisions. This study discusses the relationships among supplier, retailer and customers under the situation of two levels of trade credit. Moreover, this study tries to analyze and make an optimal ordering strategy from retailer’s standpoint. A Retailer has to take both quantity/cash discount conditions between itself and supplier as well as customers into account. In real world, however, the discount policy between retailer and supplier is focused on quantity discount, and the policy between retailer and customer is focused on cash discount.
This study is based on traditional inventory policy (economic order quantity, EOQ) with permissible delay in payment (Goyal, 1985) and the concept of two levels of trade credit (Huang, 2003). And the integrated scenarios with discount policy are pondered simultaneously in further discussion. This study separates two conditions at first: retailer’s order meets the quantity discount standard which is given by the supplier; and the other doesn’t. Basing on these two conditions, the researchers try to analyze four possibilities of cycle time lengths with which retailer can make its optimal decision when offering cash discount to its customers. There are eight different scenarios in total that were put into further discussion. And this study further constructs the total relative cost function of retailer to form its economic ordering policy.
This study helps the retailers to build their cost model of ordering strategy with two kinds of discount policies. And the solutions were provided to find the optimal cycle time(T＊) when searching for the minimum cost. Finally, some numerical examples were put into different cost functions to reveal the results of each optimal solution. Research suggestions are also demonstrated to facilitate further exploring in this field.

目錄
中文摘要 I
英文摘要 II
謝誌 III
目錄 IV
圖目錄 V
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究方法與範圍 3
第二章 文獻探討 6
第一節 傳統存貨的基本模型探討 6
第二節 允許延後付款情況的探討 7
第三節 折扣策略之探討 8
第三章 折扣政策與延後付款條件之零售商成本模型 10
第一節 模型建構 10
第二節 最佳訂購量(T*)之決定 29
第三節 數值範例 40
第四章 結論與未來建議 42
第一節 結論 42
第二節 未來建議 43
參考文獻 45

圖目錄
圖 1.1研究架構圖 3
圗 1.2研究流程圖 5
圖 2.1經濟批次量訂購之存貨水準 6
圗 3.1零售商在M0付款，且 M2≦M1≦M0、DT < X、T≧M0之總累積利息支出 14
圗 3.2零售商在M0付款，且 M2≦M1≦M0、DT < X、M1≦T≦M0之總累積利息支出 14
圗3.3零售商在M0付款，且 M2≦M1≦M0、DT < X、M2≦T< M1之總累積利息支出 15
圗3.4零售商在M0付款，且M2≦M1≦M0、DT < X、0< T≦M2之總累積利息支出 15
圗3.5零售商在M0付款，且 M2≦M1≦M0、DT≧X、T≧M0之總累積利息支出 16
圗3.6零售商在M0付款，且 M2≦M1≦M0、DT≧X、M1≦T< M0之總累積利息支出 16
圗3.7零售商在M0付款，且 M2≦M1≦M0、DT≧X、M2≦T< M1之總累積利息支出 17
圗3.8零售商在M0付款，且 M2≦M1≦M0、DT≧X、0< T< M2之總累積利息支出 17
圗3.9零售商在M0付款，且 M2≦M1≦M0、DT < X、T≧M0之總累積利息收入 18
圗3.10零售商在M0付款，且 M2≦M1≦M0、DT < X、M1≦T≦M0之總累積利息收入 19
圗3.11零售商在M0付款，且 M2≦M1≦M0、DT < X、M2≦T< M1之總累積利息收入 19
圗3.12零售商在M0付款，且M2≦M1≦M0、DT < X、0< T≦M2之總累積利息收入 19
圗3.13零售商在M0付款，且 M2≦M1≦M0、DT≧X、T≧M0之總累積利息收入 21
圗3.14零售商在M0付款，且 M2≦M1≦M0、DT≧X、M1≦T< M0之總累積利息收入 21
圗3.15零售商在M0付款，且 M2≦M1≦M0、DT≧X、M2≦T< M1之總累積利息收入 22
圗3.16零售商在M0付款，且 M2≦M1≦M0、DT≧X、0< T< M2之總累積利息收入 22

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