在今日全球化的高度競爭下,如何有效降低企業成本及增加產品價值是提高企業競爭力的重要課題。本研究以降低成本探討現值觀點追求含有不良品之最佳存貨模式,並且利用數學分析方法得到最佳訂購週期時間與最佳存貨成本,符合最適經濟效益,創造最佳價值。 並且將其與單位時間化探討單一週期含有不良品之存貨模式作比較。由本研究可知,以現值觀點探討永續經營之存貨模式其最佳週期時間比單位時間化探討單一週期之存貨模式之最佳週期時間較短,並且以現值觀點探討永續經營之存貨模式其單一週期單位時間內之總成本比單位時間化探討單一週期之存貨模式之總成本也來得低。故此,產業可採取以現值觀點分析永續經營含有不良品之生產存貨模式,週期時間較短,降低其生產成本,增加其利潤,有助於產業之經營規劃,更可做為產業生產決策的重要參考指標。
In this highly global competition ,how to reduce enterprise’s cost and raise the value of goods,has become the key consideration to improve an enterprise’s competitiveness in the market. Here we used the present value method to research the target of reducing the cost of goods.In order to minimize cost,a set of optimized inventory model including inferior goods is designed and defined by the way of agreement and contract.Using the method of mathematical analysis, we found the optimal order time and the optimal inventory cost.The research not only conformed to the optimal economic cost but also raised the value of the enterprise. Compared this research with the optimal inventory modelling including inferior goods on one cycle using average cost.In this paper,the optimal order time of the optimal inventory modelling including inferior goods by the present value was shorter than the other.But the optimal inventory cost of the optimal inventory modelling including inferior goods by the present value was less than the other.Therefore the enterprise could use the optimal inventory modelling including inferior goods by the present value.Though the optimal order time was shorter,the optimal inventory cost was lower.The research not only improved an enterprise's competitiveness but also became the key consideration to determine the decision of the enterprise.