延期支付条件下的最优付款时间确定:考虑现金折扣情形

Optimal Payment Time under Permissible Delay in Payments with Cash Discount

现有延期支付条件下零售商最优付款时间的研究文献均假设,零售商付款时间可以在延期支付期限时点或补货周期之内任一时点,但这一关键假设却并不符合商业惯例,也没有考虑实践中卖方广泛使用现金折扣以刺激买方提前还款的情形。为此,通过对已有模型进行了修正和补充后,给出了零售商在供应商给定延期付款、现金折扣政策下最优付款时间的判定方法。

Optimal time under permissible delay in payments was studied by many researchers. But, in these researches, the hypothesis that a wholesaler allowed a specified credit period to the retailer for payment did not correspond to business conventions and not consider cash discount used widely in commercial practices. The hypothesis in the literatures was modified. A simpler method to determine the optimal retailer payment time is also given.