在全球劇烈及市場激烈的競爭環境中，企業營運環境迅速變動，組織必須管控維修成本支出，並提升機械設備穩定的效率及稼動率，以強化企業在市場上的競爭力達到永續經營的目的，故設備維修成本的管理與控制，受到非常的重視，倉儲運送中堆高機設備車輛老舊，車輛機械零件故障率高，稼動率降低，且使用年限已久，維修費用年年增加，對企業是一種隱憂，需立即汰舊換新，或是排定計畫編列預算，進行階段性的採購更新，特別是企業通常不願意一次性的投入資產設備支出直接購入堆高機，花費金額過於龐大，恐造成固定資產支出大幅增加。
本研究將考量不同的決策方案租賃模式，採用租賃堆高機車輛來降低維修費用的支出，分案評估分析決策三種模式，購買一台新的堆高機、舊有的堆高機繼續維修使用或者採用租賃模式，三個模式之中尋求最適合的模式，但決策往往伴隨著不確定性，在現況成品倉庫存放率之下，將不確定性問題進行架構與分析，建構一個決策樹，並採用貝式決策分析程序，在考量堆高機運輸成本，車輛機械變動成本，及固定成本花費，進行決策方案事前分析與事後分析，引導出決策準則，驗證模式之可行性，並採用期望成本最低的方案，決定是否對企業有良好的效益，以提高企業在市場上的競爭力。經由模型結構分析結果指出，成品倉庫存放率依循生產製造產品的降級品數量多寡，使得決策者評估是否採用新的模式租賃車輛機械，應將三者決策方案成本支出互相做比較，決策者將得到最佳行動之方案，而並不是一昧者針對車輛汰舊換新，購買新的車輛機械來降低維修費用，敏感度分析的結果， Beta分配的數值變化對於期望成本的結果影響甚微，決策者對於此參數定義的容許範圍廣；需要嚴謹慎重的思考，否則稍有差池則會影響最後決策方案選擇。
關鍵詞 ：存貨成本、維修成本、租賃、貝式決策分析。

The study will consider various solutions and lease models that adopt leasing forklifts to reduce repair expenses expenditures. The case evaluation analyzed and determined three models (purchasing a new forklift, continuing the repair and use of the old forklift, or adopting a lease model) to seek the best model therein. However, decisions always come with uncertainties. Under the current storage rate of the finished goods warehouse, the study constructed a decision-making tree based on the structure and analysis of uncertain issues. It also adopted the Bayes decision and analysis procedures with consideration given to the forklift's transportation costs, the mechanical variable costs of vehicles, and fixed cost expenditure to carry out the pro-and post-analysis for solutions and lead to the decision-making standards and the probability of the verification model. Then, the study adopted the solution with the lowest expected costs to determine whether it has a healthy benefit for the enterprise to improve the enterprise's competitive strength in the market. According to the model structure analysis results, the storage rate of the finished goods warehouse is subject to the quantity of downgraded items being produced and manufactured. When the decision-maker is to evaluate whether to adopt the new model of leasing vehicles, it shall make a comparison between the cost expenditures of three solutions to achieve the solution of the best action, instead of focusing on the replacement of the vehicle and purchasing a new vehicle to reduce the repair fees. For the results of the sensitivity analysis, the changes in values distributed by Beta has little effect on the results of expected costs. The decision-maker has a wide permitted scope for the definition of such parameters. Therefore, the decision-maker shall give precise and due considerations, or the final selection of solution may be affected by even a minor error.

Keywords: inventory costs, repair costs, lease, decision-making and analysis

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網站資料
https://zh.wikipedia.org/wiki/%E5%8F%89%E8%BD%A6
https://wiki.mbalib.com/zh-tw/設備维修费用
web.ntpu.edu.tw/~banking/teaching/money/supplement/9.doc
https://zh.wikipedia.org/wiki/租購
https://www.car-plus.com.tw/ugC_AutoLeasingCompare.asp
http://www.cnyes.com/leases/index.htm?ga=nav