| Summary: | 碩士 === 東吳大學 === 會計學系 === 94 === Under the competitive commercial environment, managers have to be well considered in every respect so that they can make their own enterprises the most remarkable among the industries they belong to. For the inventory managers, a challenging problem is to make the company ordering decision at least possible cost. When considering how to make a perfect ordering decision, they have to think about lots of information widely, including the costs of all items, the properties of products, the stocking strategy and the ways of business transactions. To simplify the problems of ordering strategy, we make policies in basis of two things in this study: the costs of all items and the ways of business transactions. In the actual supply chain, every industry has different rules in the model of selling, however, most industries choose the model of “PDIP”(permissible delay in payment). To allow customer delay in their payment
is, somewhat, a driving force of their buying motivation.
In the past years, there were many savants devoted to study in ordering strategy and “PDIP”. They main use economic ordering quantity model (EOQ model) as the basic theory of ordering strategy, and combine an event of the “PDIP” (monthly payment). In this study, the EOQ model of ordering strategy of PDIP will be extended to the form of allowing delay in payment after some periods of inventory cycle. Both models of one and two cycles of delay in payment will be formulated in this study.
Some significant finding can be summary as followed:
1.Under the same conditions, the buyer endeavored to take the ordering scheme of “PDIP” in two periods.
2.The storage cost, the ordering cost and the capital cost were direct relationship with the applicable total cost; the capital opportunity contribution were positive relationship with the applicable total cost.
3.The storage cost, the capital cost were direct relationship with the applicable ordering frequency; the ordering cost, the capital opportunity contribution were positive relationship with the applicable ordering frequency.
4.The storage cost, the capital cost and the capital opportunity contribution have significant effects to the ordering frequency and the total cost of the best ordering strategy. And the ordering cost has significant effects only to the total cost of the best ordering strategy.
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