易腐性原料是具有時效性的原料，由於其有效期限比一般非易腐性原料短。原料訂購過多與過少都會造成存貨成本的損失，因此在管理上必須更加嚴謹。企業在決策存貨管理策略時，需考慮不同的採購策略，做出最佳存貨模式，其考慮的因素也不盡相同，本研究將以某食品加工廠為研究對象，考慮生產此商品之原物料的需求量、訂購成本以及存貨成本、產品易腐的特性、原物料之損耗率、倉庫空間是否有足夠位置存放等因素，提出一存貨訂購量規劃模式以協助此廠商擬定更適當的存貨管理策略並使原料之總成本最低，使得此模式更貼近真實的情況，訂購更適當的數量，預估更準確原料總成本，為公司追求較好的利潤及成本。

Perishable raw materials are time-sensitive materials, and their effective periods are shorter than those of general non-perishable raw material. Too much raw material ordering and too little will cause the loss of inventory cost, so management must be more rigorous. When the enterprise is making inventory management strategy, need to consider different purchasing strategies and Make the best inventory model. The factors to be considered are different, In addition to the need to consider the production of raw materials for this commodity demand, ordering costs and inventory costs, also consider the characteristics of perishable products, the loss rate of raw materials, storage space is sufficient location to store and other factors, To be able to make decisions on more appropriate inventory management strategies and minimize the total cost of raw materials, make this pattern closer to the real situation, order more appropriate quantity, estimate more accurate total cost of raw materials, For the company to pursue better profits and costs.