全球暖化造成氣候變遷的情形日益嚴重，近幾年來各地區出現了前所未有的異常氣候現象，彷彿是大自然的反撲。許多歐、美國家早在十幾年前就意識到節能減碳的重要性，而亞洲地區近幾年來才逐漸具備此環保意識。但是，隨著「京都議定書」於1997年12月的簽訂，許多國家開始訂定各自的減碳目標。雖然台灣並未受到「京都議定書」之規範，也無須承諾減碳目標。但是，身為地球村的一份子，台灣亦應與其他國家一樣共同努力對抗全球暖化，負起溫室氣體減量的責任。 藉此，台灣國內的顧問業者根據國際法規及台灣環保署所發表的「溫室氣體盤查與登錄指引」，為台灣國內企業組織提供組織碳盤查及產品碳足跡之服務。但是，由於盤查過程中輔助量化溫室氣體排放量之方法略為粗糙。因此，本研究選用足以將成本進行細部分攤之作業制成本法，並將其運用於輔佐計算溫室氣體排放量。作業制成本法主要是進行費用成本之分攤，但是目前尚未有充足的文獻確實地將作業制成本法應用於溫室氣體排放量的計算。因此，本研究將根據作業制成本法之運算邏輯發展一套適用於輔佐計算溫室氣體排放量之方法-作業基礎制碳足跡方法。以SAP公司之ERP系統內的幫浦為範例，進行簡單的假設並針對萃取ERP系統資料庫計算產品碳足跡的過程中電力能源無法直接分攤至產品上時的操作過程之模擬。最後總結並建議未來研究方向。 The situation of climate change caused by global warming becomes more and more serious. In recent years, the unprecedented of abnormal weather phenomena emerge all around the world, just like the counterattack of nature. A lot of the countries in Europe and the Americas had noticed that the importance of carbon reduction more than ten years ago. In the contrast, the concept of the environmental protection was realized by Asia countries in recent years. With the “Kyoto protocol” was signed in December 1997, there were a lot of countries beginning to set their own carbon reduction target. Although, Taiwan didn’t restrict by “Kyoto protocol”, and do not need for commitment to carbon reduction targets. But, as a member of the Global Village, Taiwan should take the responsibility to against global warming with others.The consultancies in Taiwan begin to provide the services of Organization Carbon Inventory and Product Carbon Footprint for business organization in Taiwan, according to the International regulations and the guideline “Greenhouse gas inventory and login” developed by Environmental Protection Administration, R.O.C. (Taiwan). But, the assisted computing greenhouse gas emission method that consultants use is too rough during the inventory. Therefore, our study is going to use Activity-Based Costing approach that can separate costing well and using it to assisted computing greenhouse gas emission. Currently, there were no literature shows that they apply the ABC approach in greenhouse gas calculation because the ABC approach is purpose to separate the costs. In this study, we are going to use the calculate logic of ABC approach to develop an assisted computing greenhouse gas emission method – Activity Based Carbon Footprint. Use the sample pump in ERP of SAP to simulate the ABCF operation. At last, making a conclusion and suggesting the future research.
