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研究生:陳玠琳
研究生(外文):Chieh-Lin Chen
論文名稱:允許延後付款及現金折扣下之最佳存貨補充策略
論文名稱(外文):Optimal Replenishment Policies under Conditions of Permissible Delay in Payments and Cash Discount
指導教授:林澤杰
指導教授(外文):Tse-Chieh Lin
學位類別:碩士
校院名稱:龍華科技大學
系所名稱:商學與管理研究所碩士班
學門:商業及管理學門
學類:一般商業學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:45
中文關鍵詞:存貨管理信用交易現金折扣
外文關鍵詞:Inventory managementTrade creditCash discount
相關次數:
  • 被引用被引用:2
  • 點閱點閱:121
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:3
由於存貨成本佔公司營運資金相當高的比例,因此藉由做好存貨管理工作,間接增加公司的獲利能力及市場競爭力。故有相當多的學者致力於存貨模式的發展。
在實務上,供應商通常會提出誘因來鼓勵零售商增加銷售量,最常見的方式為現金折扣與延後付款的信用交易,本研究亦是考慮允許延後付款及現金折扣下之最佳補充存貨策略。
此外,Goyal (1985) 模型假設零售商每單位的購買價格和售出價格會相等,然而,實際上零售商每單位的售出價格是會高於購買價格,故本研究將放寬零售商每單位的售出價格高於購買價格的假設,並且以 Huang (2005) 的模型為基礎,將零售商從淨利中賺取到的利息導入模型中。最後,綜合上述條件,本研究建立在不同狀況下的存貨模式,並針對模式的建構與求解過程,求得一法則來決定最佳訂購策略,使得存貨模型更能符合實際現況。
Because the inventory costs account for huge proportion of the running capitals for companies, good inventory management can indirectly increase the profit ability and market competition strengths for companies. As a result, many researchers were devoted to the development of inventory models.
In practice, suppliers would usually offer incentives to retailers in order to prompt sales volume. Among the most prevalent methods used is the credit transaction, with two forms of cash discount and postpone payment. This research is intended for the optimum inventory strategies for companies in terms of cash discount and postpone of payment.
Moreover, according to one of Goyal’s assumptions model in 1985, the unit retailer selling price would be equal to the unit purchasing price. In fact, the retailer selling price is, however, supposed to be higher than the purchasing price. Therefore, the research would not take Goyal’s model as foundation. Instead, it is going to adopt Huang’s model in 2005, in which the interests generated from the net profits is considered as one of the factor. In conclusion, with summery of the conditions mentioned above, this research would establish different inventory models. Through analysis and differentiation to the structures of those models, the principle could be worked out to shape the best purchasing strategies that could conform to the actual inventory status.
中文摘要 i
英文摘要 ii
誌謝 iv
目錄 v
表目錄 vi
圖目錄 vii
第一章 緒論 1
1.1 研究背景與動 1
1.2 研究目的 6
1.3 研究範圍與限制 7
1.4 研究方法與研究步驟 8
第二章 文獻探討 9
2.1 存貨概念 9
2.2 允許延後付款的存貨模式 13
2.3 在允許延後付款以及有現金折扣下的存貨模式 16
第三章 模型建立 19
3.1 前言 19
3.2 存貨模型之符號定義與基本假設 19
3.2.1 符號定義 19
3.2.2 基本假設 20
3.3 模式推導 20
第四章 最佳訂購週期之決定 26
4.1 數值範例 31
4.2 敏感度分析 33
第五章 結論與未來研究方向 37
5.1 結論 37
5.2 未來研究方向 38
參考文獻 39
中文文獻:
1.石志強,在延遲付款期限下的損耗性存貨模式,碩士論文,私立中原大學工業工程學系,桃園 (2000)。
2.林賜德,以現值觀點探討生產及存貨模型,博士論文,國立臺灣科技大學管理技術研究所,台北 (1998)。
3.林盈秀,允許延後付款及現金折扣條件下零售商之訂購策略,博士論文,私立朝陽科技大學企業管理系,台中 (2004)。
4.陳文芳,考慮允許延後付款及倉庫容量有限情況下存貨模式之研究,碩士論文,國立臺灣科技大學工業管理研究所,台北 (2002)。
5.陳茂成,企業永續經營關鍵因素之研究,碩士論文,國立成功大學管理學院高階管理碩士在職專班,台南 (2003)。
6.經濟部中小企業處,2006中小企業白皮書,臺北市:鴻柏印刷,(2006)。
7.廖瑞容,考慮不同商業促銷下之存貨系統訂購策略,博士論文,國立臺灣科技大學工業管理系,台北 (2003)。
8.廖鴻儒,二階信用交易與現金折扣下零售商之經濟訂購策略,碩士論文,私立朝陽科技大學企業管理系,台中 (2005)。
9.鄭丁旺,初級會計學上冊,台北市:著者發行,第331-332頁 (2001)。

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