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• Main Authors: Mei-hsi Kuo, 郭玫希
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/83183059563097534080

碩士 === 東吳大學 === 會計學系 === 99 === For the purpose of maximum profit, companies usually try to increase revenue and decrease cost. In order to satisfy the market’s demand and reduce cost to achieve the company’s operational purpose, manager devote to inventory management to pursue an optimum and effective strategy. Suppliers often offer quantity discount to attract customer to buy more quantity. When they buy more quantity, they can reduce the purchase price and ordering times then decrease the purchase cost and ordering cost. But the more quantity needs more holding cost and deteriorating cost. By the time value of money, the value of relevant cost in the future is not the same with the decision-making point. To obtain the accurate cost information, used the discount method to receive the actual value of money. This study considers time value of money, incremental quantity discount and deterioration, constructed inventory model and developed the solving process for receive the optimal order quantity. In the same time, we use sensitivity analysis to summarize the influence of decision when the parameters change.