最佳補貨與付款策略於經濟訂購批量模式在延遲付款與現金折扣條件下之研究

Abstract

在本研究中，我們探討在延遲付款與現金折扣條件下，二階段式付款前提下經濟訂購批量模式的最佳化補貨及付款策略。在實務世界中，零售商若在現金折扣期限內付款即可享有現金折扣。供應商允許零售商延遲付款期限，可以鼓勵零售商的需求，這是因為在付款期限之前，零售商不僅可以累積營收，同時也可將保留的營收放入銀行賺取利息。過去文獻中的研究多只能允許選擇其中一種方式進行付款，本研究中則探討零售商允許同時選擇兩種方式進行付款。我們建立經濟訂購批量模型及運用理論結果提出極有效率的演算法，協助零售商評估最佳的補貨策略與付款策略。數值範例驗證本研究所提出之「二階段式付款策略」，在某些情境下優於單階段方式付款策略。

In this paper, we propose a new EOQ model considering both options of cash discount and delay in payment and allowing two-stage payments. In business transactions, the retailer may obtain cash discount when the payment is done before cash discount due date designated by the supplier. On the other hand, the supplier may offer a fixed credit period to encourage the retailer’s demand since the retailer may keep accumulating revenue and earning interest during the credit period before making its payment. The studies in the literature allow only one between either of these two options. Considering both options and allowing two-stage payments, this study propose a new EOQ model and two effective algorithms that assist the retailer to obtain the optimal replenishment and payment strategy. Our numerical experiments show that the proposed EOQ model with two-stage payment strategy could be superior to the single-stage ones in the literature.