臺灣博碩士論文加值系統

在瞬息萬變的市場中，商品日益新潮，以至於製造業者將花費許多金錢於設備的更新與投入以跟上產品發展的速度，然而現今全球機械設備的租賃市場的規模已十分龐大，台灣在工具機的租賃市場也正在逐漸發展中，若加工廠能以部分租賃設備的方式代替購買不僅能節約設備的開銷，同時避免設備保養的成本與資本投入過剩的風險。
因此本研究想要藉由大型加工廠租賃部門的立場切入，探討設備的資源配置方針，研究中提出了一套購買及營業性租賃工具機台方式，以過去台灣15年工具機台的需求值加入指數平滑法做預測，作為此研究中需求變化的模擬環境，利用已發生的歷史需求量尋求適當的購買決策點，再由預測的需求量減去購買的數量去衡量機台的租賃數量，且透過不同的租賃時間長度、價格和機台購買的決策點，代入利潤模型做計算，以尋求較好的購買與租賃策略。希望透過此方式作良好的設備資源配置，最後利用SPSS統計軟體做變異數分析哪些因子對利潤有顯著影響，藉此幫助企業在實行工具機台的投資時，更明確的判斷哪些關鍵因素會影響企業的收入，並探討以哪種投資方式能獲得更多利潤。

In this rapidly changing market, products have been changing with each passing day. Manufactures spent lots of money updating and inputting on equipment in order to keep pace with the new product launch. However, the scale of the machine tool in global market was very large and its rental market has been developing gradually in Taiwan. In this case, OEM producers (Original Equipment Manufacturer) could use partial rental equipment instead of buying new ones, so they could not only save the costs of equipment, but also avoid the cost of maintenance and the risk of excess capital investment.
Therefore, the purpose of this study was to enter the position by observing the rental department of a large manufacture and inquiring into the resource allocation policy of the equipment. During the research, people proposed a set of purchasing and commercial leasing methods for whole machine tools market. By adding the quantity demanded of machine tools in Taiwan over the past 15 years with exponential smoothing method to make the prediction. As a simulated environment for quantity various demanded in this study. To use the historical demand that has occurred to seek appropriate decisions making on purchasing and then used the forecasted demand to minus the quantity that would buy in, or purchasing substituting into profit model for calculation to seek better buying and leasing strategies. Finally, people used the SPSS statistical software to analyze the variance in order to find out what factors that caused a significant impact on profits. The company made an investment on computer numerical control and then they had a better judgment on what key factors would affect the revenue of the company and explore which investment methods could gain more profits.

第一章 緒論 7
1.1 研究背景 7
1.2 研究動機 7
1.3 研究目的 10
1.4 研究流程 11
第二章 文獻探討 11
2.1 租賃之定義 12
2.1.1選擇租賃的理由 13
2.1.2租賃之優劣處 13
2.1.3.工具機租賃服務之運作模式 13
2.2 租賃的評估方法(Lease Evaluation) 15
2.3 租賃設備的租賃長度與保養策略探討 15
2.4 工具機業者與租賃服務產業之異業結合 16
2.5影響工具機台投資報酬率的關鍵因子 17
第三章 模型建立 19
3.1 問題定義 19
3.2 數學符號定義與基本假設莫 20
3.2.1 數學符號定義 20
3.2.2 基本假設 21
3.3 模型建構 22
3.3.1需求預測方法 22
3.3.2訂單需求量轉換為生產機台數量 22
3.3.3決定購買與租賃機台數量 23
3.3.4 當預測的機台數量少於實際發生的需求 23
3.3.5加工期間總利潤計算 24
3.4 購買及租賃策略說明 25
3.5 SPSS變異數分析的假設檢定 26
第四章 案例說明 27
4.1 案例背景 27
4.1.1案例需求產生方式 28
4.2參數設定 29
4.3 圖表結果分析 32
4.4 數值結果分析 37
4.5 SPSS 變異數分析 41
第五章 結論與未來研究方向 43
5.1 結論 43
5.2 未來研究方向 43
參考文獻 44

中文參考文獻：
臺灣會計研究發展基金會(2011). 租賃會計準則
范有寧, 黃聖祐, &陳靜枝. (2010). 運用資料探勘輔助商品分類之需求預測方法.
經濟部國際貿易局(2014) 工具機業者提供客戶租賃服務之可行性及其運作模式
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