製造業領域之存貨管理與利潤成長自古以來都是生產經營者極度重視的管理項目,過去十幾年間,EPQ (Economic Production Quantity) 經濟生產批量模式與其相關的研究理論普遍使用於存貨控制,並受管理學界學者的注意與研究,然而,傳統經濟生產批量模式(EPQ)及E. W. Taft (1918) 所發表之存貨模式,在實際運用上仍未考量原物料儲存成本、物料之損耗性等存貨行為,直到Lin (2010) 發展出考慮原物料儲存成本與損耗性隨存貨水準為變數的EPQ模型,進而推演出最佳化之存貨策略。 本研究以最佳利潤的角度,考量生產型態建構出兩種存貨成本模型,分別為模型I : 製成品產量達特定時間點後,一次銷售出清;模型II : 製成品在生產過程中,依需求率一邊生產一邊銷售出清。兩模型同時分別以單位時間與現值觀點計算分析,在設定各相關成本項目並經數理分析後,得證各模型的最小成本函數是存在的,並分別求得最佳生產週期時間、最佳訂購量及最佳利潤,協助企業及經營者建置一套符合最小成本、最佳利潤的存貨管理系統,以提高企業成本效益、現金流量控管精度與交期允諾的要求。
The management of inventory and production profit growth are the key factors and have been emphasized by the manufacturing managers. Over the past decade economic production quantity (EPQ) and other related research are used extensively in inventory control. However, traditional EPQ and Taft (1918) publication of the inventory model mode haven’t considered the holding cost of raw materials, until Lin (2010) considered the holding cost and deterioration of raw materials as the variables to develop the EPQ model, and then deduce the optimization of inventory policies. This research of generating maximum profits by two types of Inventory cost models. In the first model, one batch sale for all the inventory once the production output reaches the production target. The second model, products are sold according to the demand during the manufacturing process. We analyze the two models which are based on unit time and present value respectively. In setting the relevant cost in the objective of project, then through mathematical analysis to prove that the minimum cost function of each model exist. And to find the optimal production cycle time, optimal order quantity, minimum cost and optimal profits, to assist enterprises to deploy the inventory system with the minimum cost and maximum profits, thus increase the cost-effectiveness, the cash flow and delivery commitment for customers.