由于质量控制不当和库存过多导致的浪费是企业管理易腐食品面临的主要挑战。针对当前食品浪费严重的问题，建立考虑变质率的动态定价模型，研究捐赠行为下单一定价、两次定价与多级折扣定价三种定价策略对食品企业最优决策的影响。通过数值分析，发现捐赠行为能够提升企业利润且在多级折扣定价策略下效果更为显著，但当折扣次数较少时，单一定价策略对考虑捐赠的企业而言更优；食品最初质量、变质率、打折时间点、捐赠时间点、税收返回比率均是影响企业定价决策的重要因素；若质量差异越大，企业在多级折扣定价策略下的利润会减少，而考虑捐赠行为会使得企业利润呈上升趋势；在变质率越高时，考虑捐赠的单一定价策略会降低企业的利润，但对多级折扣定价策略下的利润影响不大；当折扣时间越接近于捐赠时间点时，基于捐赠行为的多级折扣定价策略会更优；当捐赠时间点越接近于保质期时，考虑捐赠的价格策略会优于不考虑捐赠时的价格策略。此外，研究还表明增加税收返回比率对考虑捐赠下的定价策略不一定是有利的。
Waste caused by inappropriate quality control and excessive inventories is a major challenge for perishable food management. The influence of donation behavior on the price decision of food companies is studied and multiple pricing strategies are considered, including single pricing strategy, twice pricing strategy and multi-level discount pricing strategy, thus the impacts of different pricing strategies on corporate profits are compared. Through numerical analysis, the result shows that:(i) The donation behavior can enhance the company's income and achieve better effects under the multi-level discount pricing strategy. However, the less discount times, the better the single pricing strategy for the company considering the donation. (ii) The initial quality, deterioration rate, discounting time point, donating time point and the tax return ratio of food are important factors affecting the pricing policy. If the quality discrepancy is larger, the profit of the company will decrease under the multi-level discount policy, while there appears an ascending trend when the donation is considered. When the deterioration rate is higher, the profit will be decreased under the single pricing strategy considering donation, but it will not affect much under the multi-level discount pricing strategy. When the discount time is closer to the donation time point, the company gains more profit under the multi-level discount pricing strategy considering donation; and when the donation time point is closer to the shelf life, the price strategy considering donation behavior will be superior to that without considering donation. In addition, the study also shows that the increase of the tax return ratio is not necessarily conducive to the pricing strategy under donation. (iii) The discount time has a significant impact on the profit of the company. It is found that the initial pricing and the profit of the company with donation considered is higher than those without consideration.
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