臺灣博碩士論文加值系統

在目前競爭激烈的環境之下，如何發揮每一個步驟的優勢，在每一個環節節省成本是所有零售商所欲達成的目標，本研究探討零售商在面對供應商與顧客端的交易時，所衍生出來的三種情形加以討論，供應商會提供給零售商一定的延後付款期限，同時為了要避免呆帳，所以也會提供給零售商現金折扣期限，而在零售商主導的情形之下，零售商僅會給予顧客端一定的延後付款期限，並未提供現金折扣條件給其顧客。

本研究依三種不同之情況加以探討零售商之年度總成本函數，一為零售商決定在現金折扣期限內付款，而現金折扣期限大於或等於零售商給予顧客端的延後付款期限，另一為零售商決定在現金折扣期限內付款，而現金折扣期限小於零售商給予顧客端的延後付款期限，最後則是零售商考慮在延後付款期限內付款，而零售商的延後付款期限將會大於或等於顧客端的延後付款期限。接著依據該成本函數之特質，發展最佳存貨補充策略之決策法則，最後，探討重要參數的改變對零售商決策的影響。本研究期待能從中了解零售商的決策法則。

In order to operating permanently under high competitive environment, enterprises have to increase revenue and economize cost effectively. Inventory is an important asset, managers therefore face not only decrease inventory to lower cost and prepare goods to satisfy customers’ needs, but also aim at real transaction to control inventory.
Traditional EOQ model implies that retailers must be paid for the items as soon as the items are received. However, in fact the supplier will offer the retailer a delay period, and retailer also gives customer a period of time which shorter than supplier gives retailer. This is trade credit.Besides, supplier give retailer a cash discount to attract retailer paid cash earlier.
This paper establishes three different functions which reflect the real trade model. One is retailer decide to pay in cash discount period time which shorter than customer’s trade credit given by retailer. Another is retailer decide to pay in cash discount period time which longer than customer’s trade credit given by retailer. The other is retailer decide to pay in trade credit. Conclusion three different situations define two theories which can develop retailer’s decision. This paper also changes some factors to observe results change. With those procedures, we obtain some decision rules or optimal replenishment strategy.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究流程 5
第二章 文獻探討 6
第一節EOQ模型之沿革探討 6
第二節 信用交易、現金折扣之探討 12
第三節 二階信用交易探討 13
第三章　研究方法 16
第一節 本研究之基本假設 16
第二節 本研究採行的方法 18
第三節 研究限制 19
第四章 二階信用交易與現金折扣條件下之最佳存貨補充策略 20
第一節 模型建構 21
第二節 最佳訂購量(T)決定 34
第三節 數值範例 42
第五章 結論與未來研究方向 52
第一節 結論 52
第二節 未來研究方向 53
參考文獻 55

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