全球關注氣候變遷與綠色企業社會責任的風潮，建築產業興起了綠色建築的需求。綠建築建造過程中，儘管採用低碳材料或技術仍然會產生能源和水消耗和汙染排放，在碳排放限制環境下，碳足跡亦成為適合且有效益的評估工具。碳稅政策的執行對於碳基礎能源來源造成額外成本，也使外部環境成本內部化。為成功發展綠色競爭力和增進公司利潤，現今建築產業注重正確評估相關綠建築建造成本，為滿足綠建築市場需求，產能擴充和綠色技術外包已成為縮短工期和獲得市場份額的有利方式。本研究目的為發展「作業基礎成本制-綠建築決策模式」之數學規劃方法並納入碳稅成本，進一步以產能擴充及綠色技術外包觀點選擇綠建築優化組合專案。 本研究主要貢獻乃提供學術、產業和政策制定者新方法評選綠建築專案納入碳足跡的概念。 (1)學術面:本研究主要藉由提供創新作業研究的方式於建築成本管理，並將碳足跡(碳稅政策)納入作業基礎成本數學規劃混和模式。 (2)產業面:建築專案經理可以透過適合的成本動因，正確了解綠建築節能作業成本的資源分配方式。 (3)政策面: 建築產業碳稅政策下，本研究發展綠建築優化評選之成本評估方式，政策制定者必須了解不同碳稅利率對於不同產業的可能影響。 Global concerns over climate change and green corporate society responsibility have sparked the need for green buildings in the construction industry. During the construction process, energy and water consumption, as well as pollution emissions result in spite of adopting low-carbon material or relevant technology. The consideration of carbon footprint as an evaluation tool should be suitable and benefit the carbon-regulated environment. The implementation of carbon tax policy imposes an additional cost to carbon-based energy sources and promotes the legislation of internalization of external environmental cost. The construction industry now focuses on accurately evaluating related green building construction costs in order to successfully develop their green core competencies. In order to satisfy the needs of the green building market, capacity expansions and technology outsourcing may be a good way to shorten the construction period and obtain market share. The purpose of this paper is to develop an ABC green building decision model incorporating carbon tax costs by using a mathematical programming approach, in order to select an optimal green building projects portfolio from the perspectives of both capacity expansion and green technology outsourcing. This paper is of benefit to industry, academics and policy makers by providing a new way to integrating carbon footprint into green building project strategy selection. (1) For the academic field, this study contributes to the innovation operation research (OR) literature, especially concerning the incorporation of the carbon footprint assessment measurement into construction cost management, by utilizing an ABC mathematical planning decision model for green building projects. (2)For the construction field, the integrated model can help construction company managers to more accurately understand how to allocate resources and funding for energy saving activities to each green building, through appropriate cost drivers. (3) For the policy field, this study has developed an optimal green building project cost assessment solution regarding the carbon tax policy for the construction industry. Policy makers should be aware of the possible effects of the carbon tax rate on different industries.
