由於企業配銷成本在產品售價中佔了相當的比例，加上現存企業配銷相關的功能 分散於企業的各部門內，導致低效率及部門間的衝突，以及傳統的配銷存貨管理策略，在實 際應用上並不能圓滿解決配銷存貨的問題， 因此近年來配銷需求 / 資源規劃 (distribution requirements/ resource planning; DRPI/II) 逐漸廣泛地被採用。零售商 若擁有多供給來源 (multi-sourcing) 將可提昇配銷系統的運送彈性，並可降低供給中斷的 風險， 而且一般真實的配銷系統考慮的是多層級 (multi-echelon) 、 多種產品 (multi-commodity) 的環境， 因此本研究嘗試建構一以 DRP 為核心的多層級配銷管理系統 ，探討在多層級、多供給來源、多產品的配銷環境下，存貨成本與運輸成本間之取捨關係， 並提出一以降低配銷總成本為目標的數學模式， 再將由模式求出之最佳解輸人自行設計之 EXCEL 程式，以提供決策者詳盡的配銷管理相關資訊。期望本模式能提昇配銷系統的運作效 率，並提供業界進行配銷系統設計與控制之重要參考。

　　　　　Distribution cost is a critical factor in determining the selling price of products recently. The traditional distribution and inventory policy still have several imperfections compared with the real distribution systems. As MRP (Material Requirements Planning) had been adopted widely, DRP (Distribution Requirements Planning) was proposed using a similar concept and used popularly. Most of the distribution systems are of the following types: multi-echelon, multi-source, and multi-commodity. This research builds a distribution management model for the preceding types of distribution system. We consider the trade-offs between all of the various costs that appear in the distribution cost and establish a systematic way to help managers decide the percentage for each supply source. A mathematical programming formulation is also proposed to decide the inventory level and transportation plan for each distribution center that will result in the least total distribution cost. All the information are integrated in an EXECEL 5.0 based information system to provide as detailed information as possible for the decision makers as possible.