地球資源的日益消耗、原物料之取得成本也逐漸攀高，再加上近年國際法規的執行，企業生產之產品的回收也成了其應負起的責任，因此，關於進貨的退回或處理顧客退回、替換、維修之類的逆物流(Reverse logistics)活動也逐漸受到企業的重視，在現今的商業世界裡，允許退回是毋庸置疑的，例如：玩具、聖誕裝飾品、書籍和季節性或時尚用品等，此類會隨銷售期間損失價值的商品最常遇到供過於求的現象，因此退回的情況也最常見。根據上述的環境，製造商若提出一套回購政策，令零售商能將季末未售完之商品或是損耗的廢棄品退回，對製造商而言，此政策可以當作一個誘因，促使零售商願意提高其訂購量，且能降低單位生產成本，進一步能負起企業所應承擔的社會責任，並讓製造商與零售商一起承擔了產銷上的風險。
回購政策在過去的文獻中已經被廣泛討論過，且於實際市場上也已經是普遍的存在，不過，許多關於回購政策的研究大多數只探討零售商單向訂購之數量，並以退回之比例與退回價格為政策制定之考量，關於退回品項的數量並未有一確切的數字，而退回價格也隨著退回比例而變動，因此，本研究將以製造商之成本最小化為目標，在回購政策下建立可重工商品之損耗性經濟生產批量模式，與回購後根據次級市場之需求制訂經濟訂購批量模式，最後，經由敏感度分析與實驗設計找出影響總成本的關鍵因素為何，再針對此關鍵因素討論應如何幫助管理者的決策，使總成本函數能達到更佳解，並運用數據分析幫助製造商的政策制定與其管理意涵，且於研究的最後對未來的研究發展做進一步的建議。

The acquisition cost of raw materials is gradually rising, and an increasing number of international laws and regulations related to environmental protection are now being implemented. Therefore, the topic of reverse logistics in green supply chain has become more important, especially with regards to issues of returned purchases, replacement of products, and repair of goods. Goods such as foods or seasonal items which lose their value during the selling period, are most likely to be returned. It is thus necessary for manufacturers to establish a buyback policy that allows unsold goods to be returned at the end of the sales season.
Buyback policies have been widely discussed in the literature, but most related studies are concerned with how to establish guidelines for proportions of returned quantities, the sales price, as well as on the profits of retailers. In addition, the sales price is affected by the proportions of returned goods. But, the previous literature seldom considers the profitability of manufacturers. Therefore, this research has the objective of minimizing the manufacturer’s costs by establishing an economic production/rework quantity model for deteriorating goods. After establishing the model, we used some mathematics software to compute the optimal solution. A sensitivity analysis and experimental design were then used to find the critical factors which affect the solution the most. At the end of this research, we also discussed managerial implications and provided suggestions for future studies.

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蘇朝墩(民86)。產品穩健設計─田口品質工程方法的介紹和應用。台北市：三民。