在Return for Credit機制下最適之定價與折讓金額決策
-以手機產業為例

近年來隨著技術快速更新，科技產品加速推陳出新，科技商品的產品週期縮短、汰換率提高，導致全球電子廢棄物增長驚人，對環境造成危害。因此，逆向綠色物流的趨勢越來越明顯，許多企業開始發展綠色逆向物流回收自身的產品，除了對環境有益外，可以增加企業形象，並同時提升企業的獲利；同時，在許多國家政府也推動綠色逆物流之補助，提供企業誘因，改善國家環境品質。在綠色逆物流各種不同的退回機制裡，Return for Credit(之後簡稱RFC)為較新、叫熱門的機制之一。本篇論文就是在探討廠商在是否導入RFC間作出決策，且在論文中，廠商在決定是否導入Return for Credit機制時，亦受到政府綠色政策的租稅折讓影響，給予生產者導入綠色逆物流的誘因，因此，本篇論文也可以討論政府的租稅政策如何改變生產者作出決策，以利環境改善。本研究將以綠色逆向供應鏈中的RFC為主題，期望幫助企業能夠有效地管理供應鏈與綠能策略，因此建立數學模型，推導出生產者在導入與不導入兩種情境下的最適定價與折讓金額，並帶入利潤方程式求出分別的最終利潤，幫助生產者做出利潤最大化的決策。並推論外生變數將如何影響生產者作出利潤最適之決策，外生變數包括政府租稅折讓之金額、消費者在需求函數中對價格以及折讓金額的敏感度。研究結果發現，假設給予的參數與條件不變，生產者導入RFC的利潤會比較大，而政府的稅賦減免下降，甚至為零，生產者導入RFC之利潤皆較大，因此理性生產者不論政府的稅賦政策如何調整，皆會選擇導入RFC。最後，消費者對於折讓金額越敏感，則越容易使生產者在選擇是否導入RFC的利潤之間差距越明顯，而使生產者選擇導入RFC系統讓公司利潤提升，增加收益，同時也對環境較友善。

關鍵字

供應鏈；綠色供應鏈；逆向供應鏈； Return for Credit ；訂價；最適化決策分析

並列摘要

With the advance of technology, the shorter product life cycle and higher elimination rate of high-tech products cause the proliferations in e-waste, which will further trigger the depletion to environment. Therefore, reverse supply chain has become a trend that various corporations have recently started implementing this concept by recycling their own products, which not only benefit the environment, also strengthens their brand image and increases the profitability. Furthermore, many governments have provided subsidies as an incentive for corporations to implement reverse logistics in order to improve their countries’ environmental standards. Among the various reverse logistic solutions, “Return for Credit” stands out to be one of the most popular and modern solution. The value of thesis is to facilitate producer’s decision making through discussing whether it is beneficial for corporations to implement Return for Credit. It will also go in depth to discuss the role governments play in the decision and the influence they hold on the corporations – the effectiveness of subsidies and the establishment of the green policy. This research will also highlight in my thesis how governments’ subsidies policies impact producer‘s decision and how it can be beneficial for the environment. This research establishes a mathematical model to forecast different scenarios about whether to implement Return for Credit and derive the price, credit, and optimal profit in different scenarios. Moreover, this thesis also discusses how the adjustment of exogenous variables impacts the producer’s decision making, such as the change of governmental subsidies and the customer’s sensitivities value in demand function. Given that all the exogenous variables are unchanged, the research shows the producer will implement Return for Credit to increase their profitability. Additionally, even though government decreases the subsidies, producer will still implement Return for Credit to capture more profit. However, the lower customer’s sensitivity to credit the easier producer will choose not to implement Return for Credit.

並列關鍵字

Supply Chain ； Green Supply Chain ； Reverse Supply Chain ； Return for Credit, Pricing ； Optimal Decision Analysis

參考文獻

Anna Nagurney & Fuminori Toyasaki (2005). Reverse supply chain management and electronic waste recycling: a multitiered network equilibrium framework for e-cycling. Transportation Research Part E: Logistics and Transportation Review

Samir K. Srivastava (2007). Green supply-chain management: A state-of-the-art literature review. International Journal of Management Reviews

Donald F. Blumberg (2005). Introduction to Management of Reverse Logistics and Closed Loop Supply Chain

Li-Hsing Shih (2001). Reverse logistics system planning for recycling electrical appliances and computers in Taiwan. Resources, Conservation and Recycling

hTC 2013 Financial Statement

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在Return for Credit機制下最適之定價與折讓金額決策 -以手機產業為例

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