博碩士論文 100481001 詳細資訊




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姓名 張耀中(Yao-Chung Chang)  查詢紙本館藏   畢業系所 企業管理學系
論文名稱 造紙業綠色生產決策模式之探討
(A Green Production Decision Model for the Paper-making Companies)
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摘要(中) 歐洲造紙業目前的困境,肇因於本世紀初期的大量擴充產能,當時紙類產品需求正殷,而原料及能源價格仍處低檔,獲利不成問題;而今情勢丕變,紙張價格受制於生產過剩,難以調整,嚴重擠壓利潤;由於亞洲地區近年來紙類產品需求迅速成長,可作為歐洲造紙業的投資地區。本研究擬以綠色創新的數學規劃方式,結合階層式員工及機器,提供亞洲地區傳統造紙廠一個再生紙的綠色生產流程,並將作業基礎制及限制理論運用於生產規劃上,以及製程中產製廢棄物的再利用方式,俾提供亞洲地區造紙業一個節能減碳的參考方案。
  本研究之再生紙公司以外購紙漿、廢紙為原料生產紙類產品,製造流程可分為:製漿、抄(造)紙、塗布、包裝;囿於成本考量,除節約用水外,以燃煤為主,並輔以RDF5為主要燃料,同時採用汽電共生設備以整合蒸氣及電力能源;為充分利用資源並開拓財源,製程中多餘的電力可售予電力公司、熱能轉賣供附近的住宅區大樓使用;另為響應環保,廢棄物在充分運用下,,亦可作為副產品為企業提供額外之收入。上述各項環保作為,期能為正在暖化的地球,共同盡一份節能減碳的責任。
摘要(英) The mathematical programming of green innovation is combined with hierarchical labor and machine costs in this study to flexibly apply the activity-based costing (ABC) and theory of constraints (TOC) on production planning and waste reuse. The findings can provide a reference for the paper industry in Asian countries concerning the green production flow of recycled paper. This paper discusses a case study, which procures pulp and waste paper for raw materials to produce paper products. The batch processing flow in the model contains pulping, papermaking, coating and packing. For cost reduction, water saving is implemented, and coal is used as main fuel along with RDF5. The cogeneration equipment is used to integrate steam with electric energy. In order to fully utilize resources and exploit financial resources, the excess electric energy generated during the process is sold to power companies, and the heat energy is resold to nearby residential buildings. In consideration of environmental protection, the fully reused waste can bring additional income to the enterprises, and contribute to energy saving and carbon reduction.
關鍵字(中) ★ 作業基礎成本制
★ 限制理論
★ 決策數學規劃模式
關鍵字(英) ★ Activity-based costing (ABC)
★ Theory of constraints (TOC)
★ Mathematical programming approach
論文目次 TABLE OF CONTENTS
Page
論文摘要 i
中文摘要 ii
ABSTRACT iii
ACKNOWLEDGMENTS iv
TABLE OF CONTENTS v
LIST OF FIGURES vii
LIST OF TABLES viii
Chapter 1. Introduction 1
1.1. Research background 1
1.2. Research motives 2
1.3. Research purpose 4
1.4. Paper architecture 5
Chapter 2. Environmental Management 7
2.1. Green innovation 7
2.2. Green paper industry: A case study of recycled paper processes 9
Chapter 3. Research Method 14
3.1. ABC and TOC 14
3.2. Green paper industry: A case study of the paper recycling processes 18
3.3. Integrated cost models 21
Chapter 4. Numerical example 26
4.1. Introduction to a virtual case 26
4.2. Results 36
4.3. Managerial implications 37
4.4. Sensitivity analysis 38
4.5. Limitations 41
Chapter 5. Conclusion 42

Reference 44
Appendix A 55
Appendix B 65
Appendix C 75
Appendix D 85
Appendix E 95

LIST OF FIGURES

Figure 1. General index of Taiwan′s industrial production indexes, comparison between manufacturing industry and paper industry ------------------------------------- 3
Figure 2. Sales value and productive value of Taiwan paper industry --------------------- 4
Figure 3. Research process ------------------------------------------------------------------ 6
Figure 4. Stepwise machine costs ---------------------------------------------------------- 19
Figure 5. Piecewise direct labor cost ------------------------------------------------------ 20
Figure 6. Manufacturing process of Company A ------------------------------------------ 30

LIST OF TABLES

Table 1. Example data ---------------------------------------------------------------------- 28
Table 2. MIP model obtains the optimal solution -------------------------------------------- 37
Table 3. The impact of the change of every unit of setup time on the product quantity and profit margin --------------------------------------------------------------------- 40
Table 4. The impact of the change of every unit of batch-level activity on the product quantity and profit margin ------------------------------------------------------- 41
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指導教授 蔡文賢(Wen-Hsien Tsai) 審核日期 2014-7-29
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