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研究生:范寶仁
研究生(外文):Pao-jen Fan
論文名稱:供應商提供信用展延對下游訂購決策影響之研究
論文名稱(外文):The Impact of supplier offer permissible delay in payment on order decision of downstream firms
指導教授:李春成李春成引用關係
指導教授(外文):Chun-chen Lee
學位類別:碩士
校院名稱:東吳大學
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:2006
畢業學年度:94
語文別:中文
論文頁數:58
中文關鍵詞:經濟訂購量信用展延資金成本資金機會貢獻
外文關鍵詞:EOQpermissible delay in payment
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競爭的商業環境中,企業要成為產業的佼佼者,管理者就必須面面俱到,而對製造業或零售業的管理者來說,如何制定訂購決策是一個共通的難題。因為尋找最佳訂購決策所需考量的資訊牽涉範圍相當廣,包含:各項成本、商品性質、本身的存貨政策、交易的方式等。為了簡化最佳訂購決策問題,本研究中除了以各項成本作為制定決策的依據外,僅考量訂購交易方式的因素。因為,現實的供應鏈裡,銷貨模式在不同行業有不同的行業慣例,但信用展延為常見的例子。若能瞭解此種交易方式對訂購決策的影響,就能避免制訂錯誤的決策。
訂購決策與信用展延兩者相連結的研究,過去國內外已有不少學者投入,而其主要都採用基本經濟訂購量模式為訂購決策之基礎,再搭配上月結制的信用展延型態加以考量。本研究訂購決策的理論基礎依然採用基本經濟訂購量模式,不過在信用展延方面,變更過去月節制的想法,改採以若干訂購批次作為付款的時間間隔,以探討訂購決策所受之影響,在此,本研究所探討之付款間隔是以兩週期為限。
研究的結果顯示:
1.相同條件下,訂購方會極力爭取二週期信用展延之訂購方案。
2.儲存管理成本、訂購成本、資金成本與最適總成本成正向變動;資金機會貢獻則與最適總成本成反向變動。
3.儲存管理成本、資金成本與最適訂購次數成正向變動;訂購成本、資金機會貢獻與最適訂購次數成反向變動。
4.儲存管理成本、資金成本和資金機會貢獻對最佳訂購決策的訂購次數和總成本都有顯著影響,訂購成本則只對最佳訂購決策的總成本有顯著影響。
Under the competitive commercial environment, managers have to be well considered in every respect so that they can make their own enterprises the most remarkable among the industries they belong to. For the inventory managers, a challenging problem is to make the company ordering decision at least possible cost. When considering how to make a perfect ordering decision, they have to think about lots of information widely, including the costs of all items, the properties of products, the stocking strategy and the ways of business transactions. To simplify the problems of ordering strategy, we make policies in basis of two things in this study: the costs of all items and the ways of business transactions. In the actual supply chain, every industry has different rules in the model of selling, however, most industries choose the model of “PDIP”(permissible delay in payment). To allow customer delay in their payment
is, somewhat, a driving force of their buying motivation.
In the past years, there were many savants devoted to study in ordering strategy and “PDIP”. They main use economic ordering quantity model (EOQ model) as the basic theory of ordering strategy, and combine an event of the “PDIP” (monthly payment). In this study, the EOQ model of ordering strategy of PDIP will be extended to the form of allowing delay in payment after some periods of inventory cycle. Both models of one and two cycles of delay in payment will be formulated in this study.
Some significant finding can be summary as followed:
1.Under the same conditions, the buyer endeavored to take the ordering scheme of “PDIP” in two periods.
2.The storage cost, the ordering cost and the capital cost were direct relationship with the applicable total cost; the capital opportunity contribution were positive relationship with the applicable total cost.
3.The storage cost, the capital cost were direct relationship with the applicable ordering frequency; the ordering cost, the capital opportunity contribution were positive relationship with the applicable ordering frequency.
4.The storage cost, the capital cost and the capital opportunity contribution have significant effects to the ordering frequency and the total cost of the best ordering strategy. And the ordering cost has significant effects only to the total cost of the best ordering strategy.
第一章 序論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 論文架構 5
第四節 研究流程 6
第二章 文獻探討 7
第一節 供應鏈與存貨管理關係之探討 7
第二節 基本經濟訂購量初論 12
第三節 有關經濟訂購量之存貨管理 16
第四節 信用展延下經濟訂購量之探討 19
第三章 模式建立 22
第一節 信用展延下經濟訂購次數模式之建立 22
第二節 二週期信用展延為基礎的訂購模式 31
第三節 不同信用展延政策之間的比較研究 35
第四節 各信用展延模式最佳解 37
第四章 最佳訂購決策之模擬分析與敏感性分析 40
第一節 最佳訂購決策模式之模擬分析 40
第二節 最佳訂購決策模式之敏感性分析 44
第五章 結論與建議 53
第一節 研究結論 53
第二節 未來研究建議 56
參考文獻 57
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4.Chang, H. J. and Dye, C.Y., 2001, “An inventory model for deteriorating items with partial backlogging and permissible delay in payments.” International Journal of Systems Science, 32, 345–352.
5.Dave, U., 1985, “On「economic order quantity under conditions of permissible delay in payments」by Goyal.” Journal of the Operational Research Society, 36, 1069.
6.Fogarty, et al., 1991, Production and Inventory Management ,South-Western
7.Goyal, S. K., 1985, “Economic order quantity under conditions of permissible delay in payments.” Journal of the operational research society, 36, 35-38.
8.Hax, A. C. and Candea, D., 1984, Production and Inventory Management, Prentic-Hall, New Jersey, 133-134.
9.Hwang, H. and Shinn, S.W., 1997, “Retailer’s pricing and lot sizing policy for exponentially deteriorating products under the condition of permissible delay in payments.” Computers and Operations Research, 24, 539–547.
10.Johnson, L. A. and Montgomery, D C., 1974, Operations Research in Production Planning, Scheduling, and Inventory Control, John Wiley & Sons, Inc.
11.Jamal, A. M., Sarker, B. R. and Wang, S., 1997, “An ordering policy for deteriorating items with allowable shortage and permissible delay in payment.” Journal of the Operational Research Society, 48, 826–833.
12.Kingsman, B. G., 1983, “The Effect of Payment Rules on Ordering and Stockholding in Purchasing.” Journal of the Operational Research Society, 34, 1085-1098.
13.La Londe, B. J. and Master, J. M., 1994, Emerging Logistics Strategies: Blueprint for the Next Century. International Journal of Physical Distribution and Logistics Management, 24(7), 35-47.
14.Morgan, J. and Monczka, R. M., 1996, Supplier Integration: A New Level of Supply Chain Management. Purchasing, 120(1), 110-113.
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