國際間近年來相當重視環境保護的問題，而聯合國亦相繼訂立相關規範來約束國 際溫室氣體排放量，由1997年的京都議定書到2015年的巴黎協定，無非是希望我們生 存的環境不要繼續惡化。另一方面，現今製造環境已由蒸汽動力帶動機械化生產的第 一次工業革命、電力帶動大規模生產的第二次工業革命、資訊化的第三次工業革命、 演進到未來生產全面聯網的智慧製造之第四次工業革命。工業4.0的智慧製造(Smart Manufacturing)於2011年首度在德國漢諾威工業展被提出後，即受到全世界的重視。工 業4.0使用3D列印(3D Printing)、機器人(Robot)、無人搬運車(Autonomous Vehicle)等新 技術，並以物聯網(Internet of Things; IoT)、虛實整合系統(Cyber-Physical Systems: CPS) 而透過網路將所有生產元件加以全面互聯互通，並以各種感測裝置(Sensors)搜集所有生 產元件之資料，而即時監控所有生產元件的作業情況，並以雲端運算(Cloud Computing) 與大數據分析(Big Data)而加以智慧回應，以便依顧客需求而即時調整生產程序，以達 成大量客製化、顧客滿意的功效。在系統所有元件被完全整合與監控的情況下，更有 利於作業成本制(Activity-Based Costing; ABC)之成本計算與作業改善。製造業未來將受 到工業4.0智慧製造與綠色生產要求之莫大影響，有鑑於此，本研究擬以三年期計畫， 探討在工業4.0製造環境下之綠色ABC決策模式。第一年探討工業4.0製造環境下，高耗 能與高碳排的產業之綠色ABC產品組合決策模式之建立與應用；第二年探討工業4.0製 造環境下，如何衡量品質成本，並建立考量品質成本之生產決策模式，且探討品質成 本對生產決策之影響；第三年探討工業4.0製造環境下，各種碳稅徵收方法對生產決策 之影響。此外，三年度議題均探討加入產能擴充 (Capacity Expansion)或外包(Outsourcing) 的考量因素之決策模式的建立與應用。三年期計畫均可建立數學規劃模式(Mathematical Programming Model)來求解。 ;United Nations has established the regulations for reducing green house gas (GHG) emission since environmental protection problem has been received considerable attentions in recent decades. The purpose of the progress from Kyoto protocol (1997) to Paris Agreement (2015) is to protect our earth not to deteriorate continuously. Nowadays, the manufacturing environment has been encountered four-time revolutions: (1) the development of the steam engine and the introduction of mechanical manufacturing equipment; (2) the use of electricity, which enabled the introduction of the mass production; (3) the automation of production processes through the increasing use of electronics and information and communication technologies; and (4) the intelligent networks based on cyber-physical systems and other technologies. Smart Manufacturing of Industry 4.0 was first proposed in Hanover Fair, Germany in 2011, which received great attentions of various nations. Industry 4.0 utilizes new technologies such as 3D printing, robot, and autonomous vehicle, and links all the components in the manufacturing systems by using Cyber-Physical Systems (CPS) and Internet of Things (IoT). Then, the system will real-timely collect and monitor the activity data of all the components and give intelligent responses to various problems that may arise in the factory by the real-time analysis results of Cloud computing and Big Data. Finally, the manufacturing process can be fine-tuned, adjusted or set up differently with the customer needs in order to achieve the goal of mass customization and customer satisfaction. The activity cost calculation and activity improvement of Activity-Based Costing (ABC) will be easily achieved since all the components in the manufacturing systems can be integrated and monitored under Industry 4.0. Enterprises will be significantly affected by the requirement of smart and sustainable manufacturing of Industry 4.0. In view of this, this study will explore the green ABC decision models under Industry 4.0 by a three-year research plan: (1) to explore the green ABC product-mix decision model for the industry of high energy consumption and high carbon emission in the first year; (2) to explore the measurement of quality costs and the green ABC decision model including quality costs under Industry 4.0 in order to investigate the impact of quality costs on the production decisions in the second year; (3) to explore the impact of various carbon tax collection methods on the production decisions under Industry 4.0 in the third year. In addition, the characteristics of capacity expansion and outsourcing will be considered in each of the three-year researches. These problems can be formulated as Mathematical Programming Models to be solved.
