臺灣博碩士論文加值系統

面對高度競爭的環境，企業為了永續經營，必須一方面增加收入，而另一方面有效地節省成本，以提高其競爭力。其中，存貨為企業重要資產之一，管理人員所面臨的不僅是要減少庫存以降低成本或準備存貨以滿足顧客所有的需求，更要針對實際交易情況來控制適當的存量。
傳統經濟訂購量模型（Economic Order Quantity, EOQ）隱含著零售商在供應商將商品送達時，必須將貨款交付給供應商，實際上，供應商會給予零售商一段固定的付款期限，即信用交易期限。因此，零售商可降低存貨資金的積壓，且供應商可以此來刺激零售商的需求。
本研究以允許延後付款為主軸，建立兩個存貨補充模型，模型一將供應商非瞬間將商品補充完畢及給予零售商現金折扣兩個條件納入考量；模型二將考慮補充率有限且產品售價高於產品成本之條件，其年度總成本是根據下列兩種情況探討﹕一是零售商於現金折扣期限付款，另一種為零售商在信用交易期限付款，並以導數及代數兩方法分析，以此提供管理者最佳補充策略之決策準則。

In order to operating permanently under highly 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 or prepare goods to satisfy the 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. That is trade credit. Not only the retailer can lower the backlog cost, but also the supplier can encourage the buyers to order more.
This paper establishes two inventory replenishment models under permissible delay in payment. Model one considers the supplier’s replenishment rate is finite and offer cash discount to retailers. Model two will consider the supplier’s replenishment rate is finite and the item’s selling price is higher than its cost. The total relevant cost is according to two cases: one is that the retailer pay the money at the end of cash discount period, the other one is that the retailer pay the money at the end of trade credit period. Then, two models will be analyzed by derivation and algebra. With those procedures, we obtain some decision rules of optimal replenishment strategy.

目 錄

第壹章 緒論
第一節 研究背景與動機……………….……………........…..1
第二節 研究目的……………….……………………............3
第三節 研究範圍與限制………………………………………3
第四節 論文架構與研究流程………………………………...4

第貳章 文獻探討
第一節 存貨基本定義………….……………………………...……7
第二節 信用交易、現金折扣及補充率有線之探討………………...8

第參章 補充率有限及給予現金折扣條件下之最佳存貨補充策略
第一節 模型建構…………………………...………………..13
第二節 最佳訂購週期( )決定…………………………………....22
第三節 數值範例…………………………………………….......30
第四節 本章小結………………………………………….....33

第肆章 每單位產品售價不低於購入成本條件下之最佳存貨補充策略
第一節 模型建構………………………………...…………..34
第二節 最佳訂購週期( )決定…………………………………....41
第三節 數值範例……………………………………………….....49
第四節 本章小結………………………………………….....51


第伍章 以代數方法探討上述二模型
第一節 模型一之代數法求解程序…………………..…………52
第一節 模型二之代數法求解程序………….………………….60
第三節 本章小結……………………………………………...67

第陸章 結論與未來研究方向
第一節 結論…………………………………………………………68
第二節 未來研究方向………………………………………………70

參考文獻……………………………………………….…………….71















表目錄

表2.1 相關文獻彙整表…………………..……................11
表3.1 當 改變時最適之訂購週期………………..…...…….….30
表3.2 當 改變時最適之訂購週期…………………………………31
表3.3 當 改變時最適之訂購週期…………………………………31
表3.4 當 改變時最適之訂購週期………………………………….32
表3.5 當 改變時最適之訂購週期……………………………...…33
表4.1 當 改變時最適之訂購週期…...............…….…..49
表4.2 當 改變時最適之訂購週期……............…….…...49
表4.3 當 改變時最適之訂購週期..………….….…….….…….50












圖目錄

圖1.1 論文研究流程圖………………..……...............…..6
圖3.1 在 情況下之存貨水準變動圖...............…….…...16
圖3.2 在 情況下之存貨水準變動圖………..…..….…........16
圖3.3 在 情況下賺取之機會成本圖……………………………...16
圖3.4 在 情況下之存貨水準變動圖.………………............17
圖3.5 在 情況下之存貨水準變動圖…………………...........17
圖3.6 在 情況下賺取之機會成本圖……………………………...17

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