本研究目的是探究作業成本制(activity-based costing, ABC)如何協助廠商是否採用綠色製造系統(green manufacturing system, GMS)的投資評估，為確認投資評估模式的可行性，本研究以污染性產業公司個案數據為例，說明使用作業成本制對於綠色製造系統採用評估的潛在優點。此外，本研究也結合作業成本制與限制理論(Theory of constraints, TOC)，針對在綠色製造系統下，提出以線性規劃數學模式分析產品組合最佳化決策(product-mix decision making)，結合ABC與TOC數學模式的特點在於完整考慮了綠色製造系統各種有形無形的成本效益，同時也將規模持續性的改善與擴增等因素納入模式裡。本研究闡述數學規劃模式，對於綠色製造系統投資評估與綠色產品組合決策的重要協助角色，尤其有助於在製造過程中，發現減少污染與提升綠色價值的機會效益空間。The purpose of this study is to assess how activity-based costing (ABC) system can assist the justification of capital investments for the green manufacturing systems (GMS). We provide an investment decision model and a numerical example for the justification of GMS based the ABC system to include not only the direct performances but also the intangible benefits that are generated by the adoption of GMS. This research paper also proposes a mathematical programming model to analyze the profitability of product-mix decision based on the ABC and theory of constraints (TOC) to include tangible and intangible benefits that are generated by the adoption of new GMSs and incorporate the capacity expansion features that are the results of successive improvements in the firm’s operations and performance. Our findings provide insight into the value of mathematical programming approaches for GMS investment and product-mix decision making based ABC system and demonstrate the opportunity to reduce pollution while simultaneously improving the value of green manufacturing investment.
