在信用擔保機制下製造商對供應商最佳採購決策模式之研究

Abstract

中小企業的發展在臺灣扮演著功不可沒的角色，而許多大企業更是由中小企業演化而成，說明中小企業對臺灣整體經濟息息相關，中小企業的發展也將是經濟基礎重心所在。然而發展需要資金，中小企業卻常因資訊不透明、財會制度不健全等因素，銀行在不易評估風險的情況下，幾乎貸款均需要實質擔保品，對無力提供擔保品的中小企業，則常為銀行融資體系下的弱勢族群。 過去由政府及銀行共同捐助成立之中小企業信用保證基金會，就曾利用相對保證的方式，發展一套火金姑專案模式，期望能藉由信用擔保，結合產業上、下游企業，共同分擔銀行授信風險。 因此，本研究以火金姑專案模式為背景，以製造商為信用擔保機制的啟動者，在盡量滿足零售商的需求下，追求製造商自身極大化利潤下建立供應鏈採購模型，探討製造商最佳採購決策與利潤，並對重要因子進行敏感度分析並且提出結論，希冀可以提供未來供應鏈運作時，當中小企業有融資需求下的一個可應用的模型，做為製造商決策參考依據。

Small and Medium Enterprises (SME) are playing an extremely important role in developing countries. Most of Taiwanese large enterprises were evolved from SMEs which demonstrated the importance of existence of SMEs in the local business environment. In short, SMEs are essential foundations for the economic development in Taiwan. However, due to low transparency of financial information and unhealthy financial/accounting system, for reduce the risk of loaning, SMEs are required to provide collateralization as grantee when applying for financial support. Formerly, Small and Medium Enterprise Credit Guarantee Fund of Taiwan (Taiwan SMEG) which comes totally from donations made by the central government and financial institutions has developed a model of “Firefly Counterpart Guarantee.” Based on the model, government expects to combine upstream firms with downstream, sharing the risk of financial loan with the bank. Therefore, This research cites the model of “Firefly Counterpart Guarantee” as background to develop a model of credit guarantee mechanism. The manufacturer is a starter of the credit guarantee mechanism, it should fulfill the retailer’s demand as much as possible. Also, the manufacturer intends to build up supply chain sourcing model to maximize its profitability. The optimal decision under profit maximization is obtained. After sensitivity analysis on important factors is performed, the conclusions and suggestions are made. We believe our model can provide a good solution to industry operations for all parties in the supply chain if credit guarantee mechanism can be applied.