| dc.description.abstract | In the modern age where global warming is intensifying year by year, carbon reduction has long been an issue that countries around the world must pay attention to. At the 2021 United Nations Climate Change Conference (COP26), countries adopted a new agreement: the ＂ Glasgow Climate Pact ＂. So far, the voice of carbon reduction and sustainable development has become something that countries and people around the world must face. Therefore, through the carbon taxation and carbon rights trading system, it is a measure that effectively responds to sustainable development. The government sets a reasonable upper limit for carbon emissions, and those who exceed the upper limit can purchase carbon rights from other companies. At this time, producers may reflect the cost on commodity prices, causing consumers to reduce purchases; or switch to materials or equipment with lower carbon emissions in order to reduce costs, and both of the above two situations can achieve the effect of carbon reduction . In order to effectively control the total carbon emissions of each country. This study takes the glass industry as an example. Under the green economy, the concept of circular economy is added: waste glass is recycled and reused. According to the European Container Glass Federation (FEVE), every 10% of recycled waste glass can reduce carbon dioxide emissions by 5%. It can be seen that recycling waste glass will not only save the cost of raw materials, but also contribute to the sustainable development. Taking the above argument as the main axis, combined with Activity-Based Costing and Theory of Constraints, to establish a production decision-making model that includes carbon tax and carbon trading. The eight models in this paper include systems such as tax allowances, continuous or discontinuous tax rates, and carbon rights trading. They are solved through mathematical programming to explore the impact of carbon taxes and carbon rights costs on corporate profits, and the results can be provided to the government as a reference for establishing a carbon tax system. | en_US |