本論文為討論包裝材料回收再利用之生產管理策略，即考量在生產過程當中，為了降低生產成本及回收再利用前提之下，使用全新原料與回收料於生產計劃的過程中適當地切換使用。由於使用全新原料的成本相較於回收料來得高，故在產品之品質可以達到客戶要求之前提下，回收料也會被投入進行生產。而全新原料之材料品質上相對於回收料穩定，在生產的時間上能有效被掌控，但回收料是經由回收再製造後投入生產，於生產時參數之整備時間無法確切被掌握。
於本論文中假設了2種模型，分別為模型1全程使用全新原料生產，以及模型2於產品投入時以回收料為首要考量，當產品無法順利產出時，則需在適當的時間切換成全新原料生產。然而，從生產投入批數的假設條件可以得知，模型2的投入時間皆比模型1來得早，但在生產的總成本則較模型1來得低。此外，透過數值分析得知，當全新原料與回收料價格波動時，可得知模型1與模型2生產的最小總成本比較表，以選用適當之材料。除此之外，當整備成本與庫存之持有成本變動時，可得知模型1及模型2最小總成本的變動。
本研究探討使用全新原料與回收料生產過程適當切換的時間點，與相對應生產之成本之分析，以達到成本最小化的目的。對於企業來說，亦可以參考本研究之結果，針對本模型中重要影響之參數進行應用，以做為再製品企業進行獲取利潤之參考。

This study considers a production process with raw (new) materials and recycled materials and determines how to switch the type of materials during production so that the total cost is minimized.
This study first established the mathematical formula, and then calculated the economic production timing numerically. The numerical results revealed that the starting production time when using recycled materials is earlier than that when using raw materials, but the expected total production cost for the former is much lower than that for the latter.

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