EOQ (經濟訂購量)模型當前已普遍被產業界視為一項可靠的存貨管理工具， 學術界對於這項工具的研究如今已是百花齊放，學者不斷地尋求更能貼切解決現況 的模型，為模型的條件進行更多的寬鬆、限制與成本結構上的調整，力求讓這項工 具可以給業界的生產前線在庫存管理、生產週期控制上可以得到與時俱進的幫助。
本篇論文選定了生長性商品作為主要探討產品，此種商品具有多項有別於以往 工業性商品或材料的特質，由於產品屬於家禽類與畜牧業，每當被生產者引進後其 重量、體積、理應的預期規格都將隨著時間呈現大幅度的變化，如此之特性讓公司 在存貨控管、即期生產、品質控管與準時達交上面臨相對較高的挑戰。
然而除了要處理上述較為特殊的問題，生長性產品同樣跟以往的商品也常使用 策略性進價或是面臨缺貨、延遲交貨的問題。本論文使用了增量折扣政策在商品的 採購層面上，並且考量此類商品在正式進行生產製造前會因各項汰除因子而會出現 缺貨的狀況，讓模型為各項環節做符合條件的調整並且執行數值分析，探討本論文 所設立的條件與模型在最佳生產週期、最佳訂購量、每單位循環生產時間下的總成 本以及缺貨時間上，會產生如何的相對變化。

Economy order quantity models are widely studied in various products as useful tools for managers and scholars to seize production issues in the realm of inventory and cost convergence. Nowadays, scholars and the academia are constantly looking for models that are more relevant to the situation - with more relaxations, restrictions and cost structure adjustments to the model conditions. These are the adjustment of strategy and supply chain dimension.
Not just limited to the conventional products under the secondary manufacturing industry, academy studies the product for living goods-such as the livestock & poultry industry by applying several modified EOQ models as well. Compared to the products under usual industry, the living good industry requires relatively higher product quality controlling and faces more difficult inventory management challenge under manufacturing time when it comes to the concept of EOQ.
The above nature is confirmed to bring more possibility for not-in-time production performance, delay in delivery, shortage penalty and even supply chain standstill issues. Having not only these issues to deal with, growing items still have to face the challenge most regular products will have during the production.
To precisely reflect the common growing item manufacturing flow, this study proposes a EOQ model applying elimination concept and incremental quantity discount, managing to cope with shortage situation in living goods. A numerical example will be adopted in the formula as well as several sensitivity tests. The result shows that the elimination effect has a significant impact on the overall model cost segments and the corresponding optimal ordered quantity and cycle time.

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