一般化批次付款型信用展延存貨決策模式之建構

• Main Authors: Chen-han Chiang, 蔣承翰
• Other Authors: 李春成
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/8dnh5c

碩士 === 東吳大學 === 會計學系 === 96 === In the traditional EOQ model, it is assumed that buyers must pay for the paymentimmediately when they receive the goods. In practice, this type of transactions are not applied in modern times. In order to conform to the trend of markets, the term “trade credit” comes into being. “Trade credit” is a type of selling condition that means suppliers offer customers permissible delay in payments. If buyers are given trade credits, they don’t have to pay for the payments immediately when they purchase, and they can invest the advance selling funds to get more contributions to reduce total relevant costs. On the other hand, the sellers can get more and stable customers when they offer trade credits as well, achieve a win-win situation. Under JIT system, generally, the ordering quantity is less but the ordering batches are more. If buyers must pay for the payments immediately, it is sure that higher ordering cost accomplish. In order to reduce total relevant costs, cumulating more batches then pay once is a feasible method. Generally, trade credits have the following types: 1. delay payments at a specified period when receiving. 2. delay payments on a specified date next month. 3. delay payments for cumulated more batches of purchase. According to the delay payments for cumulated more batches of purchase, the issue of trade credits has been attractive for the past twenty years. This research is to establish a generalized relevant costs function and examine the buyers’ optimal ordering times when suppliers offer trade credits which allows buyers to make once payment for cumulated more batches, not only conform to commercial practice, but as a basis for retailers making their ordering decisions.