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研究生:郭群宜
研究生(外文):Chun-Yi Kuo
論文名稱:考慮不同績效指標的退化性商品存貨模式
論文名稱(外文):Inventory Models for Deteriorating Items with Alternative Performance Measurements
指導教授:黃振豊陳正綱陳正綱引用關係
指導教授(外文):Huang, Cheng-LiChen, Cheng-Kang
學位類別:碩士
校院名稱:淡江大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2001
畢業學年度:89
語文別:中文
論文頁數:72
中文關鍵詞:績效指標存貨投資報酬率存貨退化性
外文關鍵詞:performance measurementsrate of return on inventory investmentinventorydeteriorating
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本研究的目的在於發展與比較成本最小化、利潤最大化及存貨投資報酬率最大化三種績效指標,將現實生活中存貨退化的情形加以考量,推導出不同績效指標衡量的退化性商品存貨模式。
許多學者不斷的努力推廣EOQ模式,以期望發展出更能切合實務的存貨模式。近年來,探討退化性商品存貨模式逐漸受到重視。所謂退化性商品即具有衰退或腐敗後而不能執行其原有功能之性質的產品,舉凡食品、藥品、揮發性液體、放射性物質….等。
首先,本研究假設在需求率與退化率固定的情況下,建立三種目標函數的退化性商品存貨模式。接著進一步考量價格的因素,在不同的績效指標下,使模式能同時考慮商品的定價與存貨補貨策略。然後,再將無限計劃期間推廣至有限計劃時間下,考慮成本、利潤與存貨投資報酬率為績效指標的退化性商品存貨模式,以求取最適訂購次數與最適訂購時點。同時,對每一模式皆利用數值例子驗證並對各參數做敏感度分析。

The objective of the study is to construct and analyze inventory models for deteriorating items under cost minimization, profit maximization, and ROII (return on inventory investment) maximization. The traditional economic order quantity (EOQ) model has been continuously modified to accommodate more realistic features. In recent years, the inventory models with deterioration items have drawn attention from various researchers. However, the performance measure of most previous works is that of cost minimization. In this paper, we construct the inventory models with deteriorating items under different objective functions, such as profit maximization and ROII maximization.
First, the study develops three inventory models for deteriorating items with alternative performance measurements, assuming that the demand rate is constant and inventory of items deteriorate at a constant rate. Then, the assumption that the demand rate is constant is relaxed and the article takes products pricing decisions into consideration so that inventory models can make jointly optimal pricing and replenishment decisions. Moreover, because every product manufactured or sold has a finite product life, we develop inventory models for deteriorating items with alternative performance measurements over a finite planning horizon. Also, numerical examples and sensitivity analysis are presented to illustrate the proposed models.

第一章緒論1
1.1研究背景與動機1
1.2文獻探討2
1.3研究方法與步驟3
1.4論文章節概要4
第二章考慮成本、利潤與存貨投資報酬率為績效指標的退化性商品存貨模式 6
2.1符號與假設的說明7
2.2退化性商品存貨模式之回顧9
2.3模式求解11
2.3.1成本目標函數11
2.3.2利潤目標函數13
2.3.3存貨投資報酬率目標函數14
2.3.4利用泰勒展開式取前四項進行簡化16
2.4彙總目標函數18
2.4.1成本最小值目標函數或利潤最大值目標函數18
2.4.2存貨投資報酬率最大值目標函數20
2.5數值範例22
2.6敏感性分析24
2.6.1成本最小值或利潤最大值目標函數24
2.6.2存貨投資報酬率最大值目標函數26
2.7本章結論28
第三章針對退化性商品,考慮利潤與存貨投資報酬率為績效指標的產品定價與存貨補貨策略29
3.1符號與假設的說明30
3.2退化性商品存貨模式之回顧32
3.3模式求解33
3.3.1利潤目標函數33
3.3.2存貨投資報酬率目標函數34
3.3.4利用泰勒展開式取前四項進行簡化36
3.4總結目標函數37
3.4.1利潤最大值目標函數37
3.4.2存貨投資報酬率最大值目標函數39
3.5數值範例42
3.6敏感性分析44
3.6.1利潤最大值目標函數44
3.6.2存貨投資報酬率最大值目標函數46
3.7本章結論47
第四章有限計劃時間,考慮以成本、利潤與存貨投資報酬率為績效指標的退化性商品存貨模式48
4.1符號與假設說明49
4.2模式的推導50
4.2.1成本目標函數51
4.2.2利潤目標函數53
4.2.3存貨投資報酬率目標函數55
4.3模式求解58
4.3.1成本目標函數58
4.3.2利潤目標函數60
4.3.3存貨投資報酬率目標函數60
4.4數值範例63
4.5敏感性分析65
4.5.1成本最小值或利潤最大值目標函數65
4.5.2存貨投資報酬率目標函數67
4.6本章結論68
第五章結論與未來研究方向69
5.1主要研究結果69
5.2後續研究方向70
參考文獻71

高孔廉,民國七十四年九月,作業研究-管理決策之數量方法(四版),三民書局。
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Ghare, P.M. and Schrader , G . F . , 1963, “A Model for an Exponential Decaying Inventory”, The Journal of Industrial Engineering , Vol.14, pp.238-243.
Hillier , Frederick S. and Lieberman , Gerald J. ,1995, “ Introduction to Operations Research ”, McGraw-Hill Inc.
Krupp, James A.G., 1997, “ROI Analysis for Purchasing Price Breaks”, Production and Inventory Management Journal , Vol.4, pp.28-31.
Ladany , S and Sternlieb , A , 1974 , “The Interaction of Economic Ordering Quantities and Marketing Policies” , AIIE Transactions , Vol.6 , No.1 , pp.35-40
Morse , Wayne .J. and Scheiner, James H. ,1979, “Cost Minimisation, return on investment , residual Income : Alternative Criteria for Inventory Models” , Accounting and Business Research , Vol.9 , No.36 , pp.320-324.
Nahmias , S. , 1978 , “Perishable Inventory Theory : A Review ” , Operation Research , Vol.30 , No.4 , pp.680-708.
Rosenberg,David,1991,“Optimal Price-Inventory Decisions Profit vs ROII ”,IIE Transaction,Vol.23, pp.17-22.
Schroeder , Roger G and Krishnan , Ramakrishnan , 1976 , “Return On Inventory As A Criterion For Inventory Models ” , Decision Sciences , Vol.7 , No.4 , pp.697-704.
Schwarz , L.B. , 1972 , “Economic Order Quantities for Products with Finite Demand Horizons ” , AIIE Transactions , Vol. 4 , No.3 ,pp.234-237.
Wee , Hui-Ming , 1998, “ Optimal Buyer-Seller Discount Pricing and Ordering Policy for Deteriorating Items ”, The Engineering Economist , Norcross , Vol.43 , No.2 , pp . 151-169.

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