現今全球化的市場及競爭驅使著業者們找尋更好的訂價來增加銷量與收入，金流也漸漸成為管理者提高供應鏈收益的另一個選擇。在現今的交易裡，如果訂購量很高的情況下，供應商通常會要求零售商使用預先現金支付(ACC)的模式。此外，由於退化性產品在日常裡十分普遍，也已經納入經濟生產批量模型中。此篇研究使用貼現現金流量分析方法發展了一個在預先-現金-信用支付機制下退化性產品的經濟生產批量模型(EPQ)，此模型的目的在於找出最佳銷售價格與生產週期時間使得利潤達到最大化。此外，利用數值範例來說明求解過程與驗證銷總利潤現值對銷售價格與生產時間具有凸性。透過敏感度分析我們能夠獲取一些管理意涵。

關鍵字: 預先-現金-信用支付機制、退化性產品、衰退率、經濟批量模型

Market globalization and competition are forced industry players find better pricing policies to boost sales and revenue. The financial flow increasingly appearing alternative for manager to improve their profitability in a supply chain. In today’s business transactions if the procurement is high, the supplier commonly asks the retailer to pay by advance-cash-credit (ACC) payment scheme. Additionally, product perishability has been captivated in an EPQ (Economic Production Quantity) model since it is a realistic phenomenon. This paper develops an EPQ model for perishable products under ACC payments scheme. The objective of the proposed model is to determines the optimal selling price and cycle time while maximizing the profit under ACC payment scheme using a discounted cash-flow analysis. In addition, a numerical example is used to illustrate the solution approach and show the concavity of present value of total annual profit in both selling price and cycle time. Finally, a sensitivity analysis is conducted to obtain some managerial insights.

Keywords: Advance cash credit payment; product perishability; Deterioration rate; EPQ

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