| dc.description.abstract | 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. | en_US |