作業成本制下探討碳稅及碳權成本對企業獲利之影響

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姓名

蘇柏境(Po-Ching Su) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

作業成本制下探討碳稅及碳權成本對企業獲利之影響
(Exploring the Impact of Carbon Tax and Carbon Rights on Corporate Profits under the Activity-Based Costing)

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摘要(中)

本文以針織鞋產業為例，結合作業成本制(Activity-Based Costing; ABC)與限制理論(Theory of Constraints; TOC)來建立考慮碳稅與碳權成本的生產決策模型，而以數學規劃模型來求解，以探討碳稅與碳權成本對於企業獲利與產品組合的影響。數學規劃模型用以在規劃階段求得預計的產品組合與利潤，而企業資源規劃(Enterprise Resource Planning; ERP)等等的工業4.0技術，則用於生產階段來控制與調整生產進度，以達企業營收或獲利目標。本研究之碳稅模型可分為不連續累進稅率與連續累進稅率，此外也考慮到政府可能採取碳排放免稅額的政策。研究結果發現：若要有效地減少碳排放量，碳排放上限量的減少，比起增加碳稅的稅率更為有效。因此在未來政府若要快速地控制碳排放量，可以針對碳排放上限來制定相關政策，本文所探討的各種碳稅模型也可提供給政府做為建立碳稅制度的參考。

摘要(英)

This article takes the knitted shoe industry as an example, combines Activity-Based Costing (ABC) and Theory of Constraints (TOC) to establish a production decision model with carbon taxes and carbon rights costs, and uses mathematical programming to explore the impact of carbon taxes and carbon rights costs on corporate profits and product mix. The mathematical programming is used to obtain the expected product mix and profit during the planning stage, while Industry 4.0 technologies such as Enterprise Resource Planning (ERP) are used in the production stage to control and adjust the production schedule to reach the enterprise revenue or profit goals. The carbon tax model of this study can be divided into discontinuous progressive tax rates and continuous progressive tax rates. In addition, it is also considered that the government may adopt a policy of carbon tax. The research results indicate that if carbon emissions are to be effectively reduced, the reduction of the upper limit of carbon emissions is more effective than increasing the tax rate of carbon taxes. Therefore, in the future, if the government wants to control carbon emissions quickly, it can formulate relevant policies for the carbon emission ceiling. The various carbon tax models discussed in this article can also provide the government as a reference for establishing a carbon tax system.

關鍵字(中)

★ 碳排放
★ 針織鞋產業
★ 作業成本制
★ 碳稅
★ 碳權成本
★ 數學規劃
★ 限制理論

關鍵字(英)

★ Carbon emissions
★ Knitted shoes industry
★ Activity-Based Costing
★ Carbon Tax
★ Carbon Rights Costs
★ Mathematical Programming
★ Theory of Constraint

論文目次

中文摘要 v
ABSTRACT vi
目錄 vii
表格目錄 x
一、緒論 1
1.1 研究背景與動機 1
1.2 研究貢獻 2
1.3 研究架構 2
二、文獻探討 3
2.1 製鞋業對於環境的影響與轉變 3
2.2 碳排放、碳稅、碳權 3
2.3 作業成本制、限制理論與工業4.0的關係 4
三、研究設計及方法 5
3.1 單期模型假設 5
3.1.1 目標函數 6
3.1.2 碳排放成本 9
3.1.3 碳排放數量函數 9
3.1.4 碳稅成本函數 9
3.1.5 碳排放模型 16
3.1.6 單位層次作業—直接人工成本函數 20
3.1.7 機器小時的產能 22
3.1.8 批次層次作業—設置與物料搬運成本函數 22
3.1.9 產品層次作業—產品設計成本函數 23
3.1.10 直接原料成本函數 24
3.2 多期模型假設 24
3.2.1多期目標函數 25
3.2.2 多期碳排放數量函數 29
3.2.3 多期碳稅成本函數 30
3.2.4 多期碳排放模型 34
3.2.5 多期單位層次作業—直接人工成本函數 38
3.2.6 多期機器小時的產能 39
3.2.7 多期批次層次作業—設置與物料搬運成本函數 40
3.2.8 多期產品層次作業—產品設計成本函數 41
3.2.9 多期直接原料成本函數 41
四、研究結果與分析 43
4.1 單期與多期模型參數數據假設 43
4.2模型分析 51
4.2.1模型說明 51
4.2.2模型比較 62
4.3敏感性分析 69
4.3.1單期模型敏感性分析 69
4.3.2多期模型敏感性分析 69
五、結論與建議 76
5.1研究結論與貢獻 76
參考文獻 77

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指導教授

蔡文賢(Wen-Hsien Tsai)

審核日期

2020-7-14

推文