以現值觀點探討信用交易及數量折扣政策下零售商之經濟訂購策略

Research on Retailer’s Economic Order Quantity Strategy under Trade Credit and Quantity Discount Policies with Taking Account of Present Value

廖麗華(Li-Hua Liao)

指導教授 ： 林賜德

中原大學/商學院/企業管理研究所/碩士(2009年)

https://doi.org/10.6840/CYCU.2009.00782

摘要

本研究主要是以現值的觀點，考慮零售商採二階信用交易模式時，零售商之最佳存貨補充策略。當零售商向上游的供應商訂購貨品時，供應商將會給予零售商一定期間的延後付款期限；同時，當零售商將貨品銷售給下游的顧客時，也提供顧客一個延後付款給零售商的優惠，透過此二階信用交易的優惠機制，使得供應商、零售商與顧客三方各取所需。除了延續延遲付款機制外，本研究擴充了折扣政策發生的情況，在現實交易環境下，供應商會提供零售商數量折扣之優惠，刺激零售商的購買慾，購買的數量或金額就會增加，但在無形中也增加了倉儲等成本。
所以本文主要模擬現實交易環境下的情況，從零售商所能掌握的條件下求對零售商最有利的交易模式。主要針對零售商採二階信用交易之存貨模式、採購及銷售價格差異、折扣策略等，並考慮金錢的時間價值，利用分析的方法，計算出當規劃週期為無限時（企業永續經營時），零售商的總相關成本之現值，並進一步求出當總相關成本之現值最小時，零售商之最佳訂購週期時間。最後，本文舉出不同情況之數值範例，說明如何計算最佳訂購週期時間、最佳訂購量及總相關成本之最佳現值。

關鍵字

現值 ； 最佳訂購週期時間 ； 信用交易 ； 數量折扣

並列摘要

This study explores the optimal inventory-supply strategies of retailers while considering two levels trade credit model based on present value viewpoint. Suppliers would yield certain duration to delay the payment when retailers order purchase. At the same time, retailers yield certain duration of payment to end customers as well. Suppliers, retailers and end customers get their own advantages through this kind of two levels trade credit model. Except for the delay-payment model, this study researches relative conditions about discount-policy as well. Under the actual transaction circumstances, suppliers may support quantity discount to retailers, which would stimulate retailers’ desire to purchase. While adding the amount of money and quantity, relative cost like holding and carrying cost would raise.
This article intends to help retailers to find the most beneficial transaction model based on available conditions under the simulated actual transaction circumstances. It considers relative factors including two levels trade credit model, price differences on purchase and sale, discount policy, and time value of cash flow. Then it calculates net present value of total relevant cost of retailers when the planed period of time is unlimited (business go for permanent). Furthermore, this study explores the optimal cycle time of retailers when the net present value of all relative cost minimized.

並列關鍵字

Trade Credit ； Quantity Discount ； Optimal Cycle Time ； Present Value

參考文獻

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