臺灣博碩士論文加值系統

本研究之主要目的，在結合建置成本有學習效果與有限期間之存貨模式，再加入折現、通貨膨脹與需求隨時間變動之考量，考慮季節性產品製造商之存貨模式，求取最佳之訂購時點和最佳之訂購次數，以使得在計劃期間內存貨總相關成本最低。
在傳統存貨模式中，經濟訂購量（EOQ）模式是最被廣泛探討的。然而，在現實生活中一些皮衣、泳裝、暖爐、冷氣等季節性產品，當季節結束時，為了避免存貨過多而造成浪費，或存貨不足而損失商譽，製造商必調整有限期間內之訂購次數為整數。
此外，在重複建置的情形下，建置成本可能有學習效果產生。當建置成本有學習效果時，本文應用學習曲線的觀念，將建置成本的學習效果正確地反應在存貨系統的總成本上。
再者，貨幣是經營企業的重要因素之一，具有時間價值。加上近年來，一些國家物價持續上漲，因此有愈來愈多學者在以往的存貨模式中加入折現與通貨膨脹之考量。
針對大部分產品而言，只有在其生命週期邁向成熟階段才會有穩定不變的需求率。至於其它階段，產品的需求率並非固定不變。因此，本文考慮需求率為時間之線性遞增函數。
為瞭解上述模式的求解過程，本文亦輔以數值範例與敏感性分析來作說明。替在不同生產環境下的決策者，提供一套存貨決策法則。

The objective of this study is to investigate the learning effects of setup cost on inventory models in a finite-planning horizon. First, we construct a basic model where the learning effects of setup cost are considered. Then, we extend the basic model to the cases that the time-value of money, inflation and time-depend demand rate are considered. The objective of the inventory models is to minimize the total relevant cost of the inventory system through the determination of the optimal number of replenishments and the corresponding replenishment points in a finite-planning horizon.
The traditional EOQ inventory model has been discussed extensively. However, in the real practice, when the season comes to the end, the number of replenishments during finite-planning horizon of some seasonal products, such as leather clothing, swimming clothing, air conditioners, is often adjusted to be an integer to avoid waste of overstock or loss of goodwill by shortage. In addition, the learning effect of setup cost is also examined in this study. The concept of learning curve is utilized to reflect the total relevant cost of inventory systems.
In the literature of production/operation management, the effects of the time value of money have been received a great deal of attention from numerous researchers. In this study, we also examined the effects of discount rate and inflation rate on our inventory models.
Furthermore, the currency is one of the most important factors business. Currency has time value. For most commodities, the demand rate is assumed to be constant only when reaching the mature phase of product life cycle, As to other phases, the demand rate may increase or decrease overtime. Therefore, in this study, the case that the demand rate increasing overtime is also examined.
In order to illustrate some of features of the proposed model, numerical examples are presented. Also, sensitivity analyses are included.

目 錄
第一章 緒論 1
1.1 研究背景與動機1
1.2 相關文獻探討 1
1.3 研究架構 4
第二章 有限期間內建置成本有學習效果之產品存貨模式6
2.1 符號與假設6
2.2 模式的建立7
2.3 模式的求解 11
2.4　數值範例13
2.5 敏感性分析15
2.6 本章結論18
第三章　有限期間內建置成本有學習效果並考慮時間價值與通貨膨脹之產
品存貨模式20
3.1 符號與假設21
3.2 模式的建立22
3.3 模式的求解25
3.4 數值範例27
3.5 敏感性分析28
3.6 本章結論42
第四章 有限期間內建置成本有學習效果並考慮時間價值、通貨膨脹與需
求隨時間變動之產品存貨模式44
4.1 符號與假設44
4.2 模式的建立45
4.3 模式的求解50
4.4 數值範例51
4.5 敏感性分析52
4.6 本章結論68
第五章 結論與建議69
5.1 結論69
5.2 未來研究建議70
參考文獻71

中文：
池金明，民國87，經濟學基礎快速入門，初版，華碩文化出版社。
翁麗卿，民國86，學習與遺忘影響生產及設置之批量訂定模式，台灣工業技術學院管理技術研究所未出版碩士論文。
鄭丁旺，民國87，中級會計學，六版。
英文：
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