由於現今的氣候環境的變遷，再製造流程正在各國全力的推廣與發展當中，再製造不但可以減少資源浪費達到環境的永續性，並且透過再製造流程以及銷售策略，同時也能讓企業取得經濟效益，提高企業的盈利能力。因此再製造技術逐漸廣泛的運用在全世界。 此外，企業正在努力應對這個新興領域正在醞釀的挑戰，並維持環境的永續性的同時，從營收管理的角度來解決這些問題便相當重要，再製品的售價、成本及品質都是在製造系統中十分重要的因子，如何在這些因子中訂定最佳的決策，是企業的一項重要課題。 我們評估當前的文獻，總結公司在再製造之經營策略中需要考慮的因素。並從還未研究的方向切入去做探討，提供對這一領域中的還沒被評估過的部分去做研究。 本篇研究主要以Kumar 和 Ramachandran（ 2016 ）之單一製造商之再製造營收管理做延伸，以賽局理論模型觀察產品售價、再製品售價與產品取得成本對公司利潤的影響，並將其關係表達成數學式，運用賽局理論進行求解，來決定最佳定價決策，並了解如何分配對於系統之利潤為最好。 ;Due to the current climate and environment changes, remanufacturing processes are being fully promoted and developed in countries. Remanufacturing not only reduces waste of resources to achieve environmental sustainability, but also enables enterprises to achieve economic benefits and improve their profitability through remanufacturing processes and sales strategies. So remanufacturing technology gradually widely used in the world. In addition, companies are not only struggling to cope with the challenges in this emerging field and maintain environmental sustainability, but addressing these issues from the perspective of revenue management, the price of re-products, costs and quality are very important factors in the manufacturing system, how to determine the best decision in these factors is an essential issue for enterprises. We evaluate the current literature and summarize the factors that need to be considered in the remanufacturing strategy. And from the direction of research has not been explored, to provide some research for this criteria. This study is based on Kumar & Ramachandran (2016). The game theory model is used to observe the relationship between new product price, re-product price and acquisition cost to the profit of the company and express their relationship as a mathematical formula. Besides, we use mathematica to calculate to determine the best pricing decisions, and how to allocate the profit for the system
