『裁量式延遲策略』(Tailored Postponement Strategy)主要是預測生產(Build-to-Forecast, BTF)與延遲化策略(Postponement Strategy)兩者配合之下的新型態生產策略，研究中所探討的對象，主要是採取裁量式延遲策略，並銷售多樣化單期產品且擁有具效率的逆向物流體系之廠商為主。擁有具效率的逆向物流體系，主要是方便廠商能在銷售期間內，快速取回退回的產品並給予再處理，使其得以重新的銷售回原市場。研究中將以Tibben-Lemble與Bassok(2005)所提出之裁量式延遲策略模式作為延伸基準，進而建置逆向物流下單期產品之裁量式延遲策略最適訂購模式，並針對當需求為均等與常態分配時，提出最適訂購量的求解方法。
透過研究中所提出的性質，能讓廠商判斷在逆向物流的環境下，裁量式延遲策略對自已的適用性。而敏感度分析方面，本研究突顯出考量退回率於訂購策略的重要性，並且以考量退回率於訂購策略為前提，將裁量式延遲策略對最終產品報童解的期望利潤改善程度作為觀察值，探討不同的需求變異程度與退回率對此觀察值的影響，結果發現，當需求的變異程度愈高或退回率愈高，裁量式延遲策略對最終產品報童解的期望利潤改善程度愈高，當需求的變異程度愈低或退回率愈低，則此改善程度則愈低。

Tailored Postponement Strategy is a new type production strategy, which is composed of Build-to-Forecast and Postponement Strategy. This study aims at the firms which use Tailored Postponement Strategy to sell diverse products in a single period, and through efficient Reverse Logistic System to promptly take back and rehandle returns from customers in the selling period. Through rehandling, the returning products could be sold as new products to market. Facing the fact of product return, it is important for firms to consider return rate when deciding order strategy. The purpose of this research is to establish a model to solve optimal order quantities for single period products of Tailored Postponement Strategy under Reverse Logistics. The model is extended from Tibben-Lemble and Bassok’s Tailored Postponement Strategy model. Our study presents different methods to solve problems with uniform demand and normal demand.
From propositions of the model, firms can judge its applicability of Tailored Postponement Strategy under Reverse Logistics. Sensitivity Analysis manifests the importance of considering return rate in the decision of optimal order quantities in this study. This research discovers that when return rate and the variation of demand increases; expected profit of all order strategies will decrease and the improvement for expect profit of Tailored Postponement Strategy to Newsboy Solution will increases.

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