探討生產管理作業的最佳存貨模型

傳統的經濟生產批量模型假設補充生產所需之原物料是及時的，但是在實務上企業均於週期開始時即將所需的原物料一次全部購入，因此，原物料的存貨持有成本亦應該計入總相關成本之內。此外，從財務分析的觀點來看，經營者需利用金錢時間價值之觀念，將不同時間的成本價值折合為現值以利於不同方案的比較。再者近年來由於市場競爭激烈，所以有許多產品推陳出新使得產品生命週期縮短導致舊品快速被淘汰。因此，本研究在週期開始時即把所需的原物料一次全部購入的條件下，首先探討在永續經營之情況下考慮金錢的時間價值之存貨模式，其次發展在隨機週期時間之情況下亦考慮金錢的時間價值之 EPQ 存貨模式，最後討論在隨機週期下以現值的觀點不考慮剩餘存貨殘值的存貨模型。藉由以上不同的存貨模式可各求得最低總成本之最佳規劃週期時間，並以數值範例來驗證所推導的存貨模型。

關鍵字

經濟生產批量；存貨；現值

並列摘要

The traditional EPQ (Economic Production Quantity) model assumes that the replenishments of raw materials are instantaneous. In practical, business enterprises buy all of the raw materials what they need at the beginning of a cycle time. So, the stock holding cost of raw materials should be counted into the total relevant costs. Besides, on the concept of financial analysis, the managers need to use the concept of time value of money to calculate the present value at same time to compare different cases. In recent years, because of the competition in market and the rapid revision of products , the cycle length of products become shorten and given up.In this research, we assume that in the condition of buying all of the materials at the beginning of a cycle time. First of all, we discuss the inventory model of considering the time value of money in the infinite planning horizon. And then develop the EPQ model to a random planning horizon and then find the present value of the model. Finally, we calculate the present value that does not the salvage of remnant inventories into consideration under a random planning horizon. From above three different models, we minimize the total relevant costs to find the optimal cycle time and numerical examples are included to prove the results in models.

並列關鍵字

Present value ； Inventory ； Economic Production Quantity (EPQ)

參考文獻

[1]Aggarwal, S.P. and C.K. Jaggi (1995). ``Ordering Policies of Deteriorating Items Under Permissible Delay in Payments," Journal of Operational Research Society, 46, 458--462.

[2]Abad, P.L. (1994). ``Supplier Pricing when the Buyer's Annual Requaiements are Fixed," Computers Operations Research, 21, 155--167.

[3]Chung, K.J. (1997). ``Bounds for Production Lot Sizing with Machine Breakdowns," Computer ind. Engneg, 32, 139--144.

[4]Chung, K.J. and Lin, S.D. (1998). ``An Exact Solution of Cash Flow for an Integrated Evaluation of Investment in Inventory and Credit," Production Planning and Control, 9, 360--365.

[5]Chung, K.J. and S.F. Tsai, (1997). ``An Algorithm to Determine the EOQ for Deteriorating Items with Shortage and a Linear Tread in Demand," International Journal of Production Economics, 51, 215--221.

國際替代計量

探討生產管理作業的最佳存貨模型

全文下載

主題瀏覽