臺灣博碩士論文加值系統

當今高科技產業興起，許多產品由耐久財轉為消費財，產品的生命週期縮短且利潤也越來越薄，因此，以往單打獨鬥之經營模式將造成許多無附加價值之時間與成本浪費，若考慮供應鏈之觀點，將上下游廠商整合、彼此協商合作將能節省不必要之浪費並創造整體利潤最大化。
現實交易中，供應商有時為了穩定客源，基於信賴原則提供下游買方信用展延期間，除了可降低下游買方之資金壓力，亦可使其因延遲付款節省資金成本。
此外，企業為了提高產品差異性，將生產模式由少樣多量轉為多樣少量，且在JIT概念下，以需求帶動生產之產銷方式將使下游買方之訂購型態轉為少量多批。若每次訂購皆須立即付款，雖然每次交易成本小，但頻繁付款累積產生之交易成本將相當可觀，因此，批次付款型信用展延之概念相應而生。此概念係供應商提供予下游買方數批訂購後一次付款之交易條件，除了可節省雙方之交易成本外，下游買方亦可因延後付款節省資金成本以抵減其攸關成本，而供應商可獲得更穩定之客源。故本論文將此概念納入聯合存貨模型並探討整體供應鏈成本最小之決策，然而，供應商提供信用展延雖可使下游買方節省資金成本，卻使其資金機會成本增加，因此，有利之下游買方應如何對不利之供應商進行成本補貼及價格優惠政策亦為本論文主要探討之議題。

關鍵詞:供應鏈管理、付款展延

Due to the rise of today's high-tech industry, many products have turned from durable goods to consumer goods. This situation not only shortens product life cycle, but also decreases profits. Therefore, the past business model will spend much more non-value-added time and cost. If corporations consider the viewpoint of the supply chain, they should integrate upstream and downstream and consult with each other to save this unnecessary cost and make overall profit maximization.
In addition, the corporations change their production modes form monotony with great quantities to diversity with small quantities to improve product differentiation. From the conception of Just-In-Time (JIT), the method of using demands to drive productions makes buyers’ purchase mode change to great batches with small quantities. If each order is required to pay immediately, although the cost per transaction is small, frequent payments will accumulate a considerable amount of transaction costs. Accordingly, the installment type of credit extension was created.
It’s a transaction method which the suppliers provide the buyers a choice to pay several orders at a time. This method can save both buyers’ and sellers’ transaction costs, the buyers also save the cost of capital, and the suppliers will have more stable customer sources. This paper brings this conception into the joint inventory model and makes the best decision for supply chain to minimize cost. Although, the provision of credit extension by suppliers can save the buyer’s cost of capital, it also increases the vender’s opportunity cost of funds. Therefore, how to make cost subsidies and price incentives to the suppliers for buyers is also an important subject in this paper.

keywords : Supply chain management; Delay in payment

圖表目錄 II
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第二章 文獻探討 7
第一節 經濟批量之探討 7
第二節 信用展延下經濟批量之探討 11
第三節 聯合經濟批量之探討 14
第三章 決策模型建構 16
第一節 模型基本假設 16
第二節 模型符號說明 17
第三節 批次付款型信用展延下供應鏈聯合模型之建構 18
第四節 有無信用展延之聯合成本比較 23
第四章 敏感性分析 25
第一節 實驗數據 25
第二節 成本分析及補貼政策 27
第三節 參數敏感性變動方向分析 32
第四節 參數敏感性程度分析 36
第五章 結論與建議 41
參考文獻 44

中文文獻
陳亞璇（2007），考慮信用展延下供應鏈上下游整合決策問題之研究，私立東吳大學會計學系碩士論文。
曾煌淇（2008），批次付款型信用展延下買賣雙方聯合批量決策問題，私立東吳大學會計學系碩士論文。
蔣承翰（2008），一般化批次付款型信用展延存貨決策模式之建構，私立東吳大學會計學系碩士論文。
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