貨品需求者的存貨政策與供應商所提供的信用額度及信用期間有密切的關係。對 一般重型需求者而言，其應如何充分利用無息的交易信用來融資，以決定其最適存貨政策， 使其存貨實質成本最小，為本研究的重要課題。本文將此問題製作成可以具體討論的數學模 式。研究結果顯示：模式的最佳解可由五個財務指標大小關係決定。此項性質可作為營運資 金管理者制定營運資金投資與融資政策的重要參考依據。 A buyer's inventory policy has a close relationship with the credit lineand credit period offered by the supplier. For a heavy buyer, how to determine his optimal inventory policy by making use of trade credit to minimize the real inventory cost is the main problem. Based on this problem, a mathematical model is formulated and concretely discussed in this paper.Research results show that the optimal solution to this model can be determined by five financial indices derived from this paper. When these five financial indices are estimated and compared in size, the economic order quantity can be decided. The expression of the optimal inventory policy presented in this paper is obviously different from others and can provide financial managers with authentic hints when they make the investment and financing policy for their working capital.
