以作業基礎成本制探討碳稅和碳權交易 對企業利潤的影響

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盧銀華(Yin-hwa Lu) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

以作業基礎成本制探討碳稅和碳權交易對企業利潤的影響
(Investigation on the impact of carbon tax and carbon rights trading on corporate profits with Activity-Based Costing system)

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摘要(中)

碳排放已是環境保護議題首要關注的事項，而輪胎產業是高碳排放和高污染的產業。本文以輪胎產業為例，開發三種情景模式，並考慮碳排放機制、碳補償及廢輪胎回收等，進行探討對公司總利潤的影響，因此，應用綠色數學規劃模型，結合作業基礎成本制（ABC）和約束理論（TOC）等方法，以求出最佳解。另外，探討數學規劃與工業4.0技術的結合，以實現輪胎產業綠色生產計劃與控制的目標。而數學規劃模型主要在於確定各種生產限制下的最佳產品組合，而工業4.0技術則是用於控制生產計劃以實現目標。在工業4.0技術下，透過傳感器和檢測系統可以回收廢棄物，減少碳排放，節約能源和成本，最終實現利潤最大化的目標。本研究的主要貢獻包括：（1）三種情景的模擬結果，在評估各種資源約束、碳排放及廢輪胎回收，在補貼成本考慮下的結果，可做為輪胎管理決策者提供獲得最佳的解決方案;（2）利用數學規劃模式開發輪胎產業的ABC成本系統和TOC約束決策模型;（3）敏感性分析發現碳稅和碳權交易三種不同情境的模擬結果顯示，實行碳稅和碳權交易制度，將產生巨大的成本。因此，輪胎產業應即早因應碳排放計劃，以避免未來購買碳權，嚴重影響公司的總利潤。因此，未來可以積極創造額外的附加價值或減少碳補償來實現企業社會責任，以達公司永續經營為目標。

摘要(英)

Carbon emissions have been cited as a priority for sustainable environmental development in environmental protection, and the tire industry is a high carbon emission and air pollution industry. In this paper, the tire industry is used as an example to develop three scenarios, which consider the carbon emission mechanism and carbon offset. The quality of the tires in the production process is affected by the cost of waste recycling subsidies, thus, the green mathematical programming model is applied, which is combined with activity-based costing (ABC) and the theory of constraints (TOC), in order to determine how companies can maximize profits. This paper discusses the combination of mathematical programming and Industry 4.0 technology to achieve the goal of green production planning and control in the tire industry. The mathematical programming model is used to determine the optimal product mix under various production constraints, while Industry 4.0 technology is used to control production schedules to achieve planning goals. With the help of Industry 4.0 real-time sensors and inspection systems, it can achieve the goal of recycling waste, reducing carbon emissions, saving energy and costs, and ultimately, maximizing profits. The main contributions of this research include: (1) the simulation results of the three scenarios in evaluating the various resource constraints combined with carbon emissions and tire recycling, as issued under subsidy cost considerations, and provides tire management decision makers with solutions to obtain optimal solutions; (2) using the mathematical programming method to develop the tire company′s ABC cost data and TOC constraint decision model; (3) sensitivity analysis found that the simulation results of the three different scenarios of carbon tax and carbon rights trading show that if a country implements carbon tax and the carbon rights trading system, it will generate huge costs. Therefore, we should respond to and formulate a carbon emission plan as soon as possible to avoid future purchases of carbon rights, which seriously affect the company′s total profit. Today, environmental protection is internationally promoted, and tires that fail quality inspection are a problem, thus, in the future we can explore how to create additional value or reduce carbon offsets to fulfill corporate social

關鍵字(中)

★ 作業基礎成本制
★ 碳權交易
★ 企業社會責任
★ 碳補償

關鍵字(英)

★ Activity-Based Costing (ABC)
★ Carbon rights trading
★ Corporate Social Responsibility (CSR)
★ Carbon Offsets

論文目次

Table of Contents
摘要……………………………………………………………………………………… i
Abstract…………………………………………………………………………………… ii
Acknowledgments ………………………………………………………………………… iii
Table of Content…………………………………………………………………………… iv
List of Figures…………………………………………………………………………… vi
List of Tables……………………………………………………………………………… vii
Notation Illustration………………………………………………………………………viii
Chapter 1. Intorduction……………………………………………………………1
Chapter 2. Research background…………………………………………3
2.1.Corporate Social Responsibility emission reduction targets and emission reduction methods in the Tire Industry……………………………………………………… 3
2.2.Carbon taxation method…………………………………………………………4
2.3.Brief of Industry 4.0 and Environmental Protection in the Tire Industry………… 6
2.4.The Current Application of Industry 4.0 in Tire Industry………………………… 7
2.5.Industry 4.0 and Sustainability…………………………………………8
Chapter 3. Production Planning Model with ABC and TOC……………………………… 9
3.1. A Production Process for a Typical Tire Company………………………………… 10
3.2. Assumptions……………………………………………………………………… 11
3.3. Objective Function………………………………………………………………12
3.4.Direct Material Quantity Constraints………………………13
3.5. Direct Labor Cost Function………………………………………………14
3.6. Machine Hour Constraints……………………………………………………15
3.7.Batch-level Activity Cost Function for Material Handling………………………… 15
3.8. Carbon Tax Function………………………………………………………………16
Chapter 4. Illustration……………………………………………………………………18
4.1 Illustrative data and optimal decision analysis…………………………………… 18
4.2 Optimal solution analysis……………………………………………………………19
4.2.1. Model 1: Green decision model with carbon cap allocation for government use, but no carbon rights trading……………………………………………………… 19
4.2.2. Model 2: Green decision model with constant carbon rights cost and waste tire sale recycling cost…………………………………………………………… 22
4.2.3. Model 3: Sale of recycled waste tires with a green decision model with minimum carbon purchases……………………………………………………… 24
4.3. Sensitivity Analysis……………………………………28
Chapter 5. Shop Floor Control under Industry 4.0 in the Tire Industry……………………32
Chapter 6. Conclusions……………………………………………………………………34
References………………………………………………………………………………… 36

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指導教授

蔡文賢(Wen-Hsien Tsai)

審核日期

2019-5-30

推文