- 學位論文
二階之信用與折扣優惠下之最佳訂購政策
Optimal Ordering Policy under Two-level Trade Credit and Cash Discount
摘要
存貨對於企業營運舉足輕重，其金額所佔資產比例亦相當高，因此做好存貨管理有助於成本控管，進而增加利潤，而現今競爭日趨激烈的環境，企業更需考量與外部之互動，保持既競爭又合作的適當關係，於是交易的談判便日益頻繁，而在談判過程中，除了對於價格上的議定外，常見對於信用期限與現金折扣的優惠討論，對於顧客而言，信用可以使其在期限內先取得貨品而無需先支付貨款，但相對地，廠商在期限內卻必須付出資金積壓的代價；而折扣對於顧客則有價格下降的立即性的現金補償，對於廠商雖然利潤減少但卻沒了壞帳的風險。 本研究主要探討主題為：環境存在供應商與零售商之第一階交易關係，以及零售商與消費者之第二階關係，信用期限與現金折扣的優惠條件對於零售商成本之影響，因此本研究發展不同優惠組合之四個政策，從中求解最小值，以得出最佳訂購週期以及最佳政策，另外利用退化條件，可解釋過去相關研究之模型為本研究之特例。 接下來利用調整不同優惠條件對於成本之影響，找出政策背後信用與折扣的抵換關係，並利用此關係達到所有政策相等之均衡點，均衡點為優惠條件調整之趨勢方向，零售商若達均衡點，因成本無差異則可更加彈性選擇適合政策。故本研究最後就推論過程發現，傳統存貨管理可就環境被動找尋成本最低之經濟訂購量，但面對開放的競爭環境，企業還必須主動向外爭取有利之優惠組合，才能獲取更高利潤、更優勢競爭力。
並列摘要
Inventory is essential to the enterprise, and plays an import part of business asset. Outstanding management in inventory is advantageous to controlling cost, even increasing profit. Nowadays, environment become more and more competitive, enterprise must take interaction between exteriority serious and keep the proper relationship of competition and coordination with others. So the trade negotiation become more frequency, and not only price is bargaining, the credit term and cash discount are also being discuss constantly. To the customers, credit make them receive goods without paying in the permitted delay term. But contrariously firm must pay the price of capital backlog. As to cash discount, customer get immediately compensation in cash of price cutting. Although firm decrease profit margin but also decrease the risk of bed debt. The topic of this article is: under the situation including the first level trade relation between supplier and retailer and the second level trade relation between retailer and consumers, the influence of credit term and cash discount to the retailer’s cost. According to the situation above, this article develop four policies with different favorable condition set. Among the policies, we can solve the minimum ,and consequently, economic order quantity and the optimal policy. Besides, with the degenerative condition, the model we build can explain the post related study as the special case. Next we will adjust difference favorable condition to see the influence to the cost, and find out the exchange rate of credit and discount. By the relation between credit and discount we can achieve the equilibrium of all the policies. The equilibrium would be the adjust tendency of the favorable condition. If achieving the equilibrium, all the policies are indifference and retailer can chose the proper policy randomly, or according other needs. After all, by the consequence, traditional inventory management is looking for the minimum of cost passively, while enterprise facing the open completive environment should shoot for advantageous favorable condition externally to win more profit, and much completiveness.