本研究目的在於探討桃園市某事業廢棄物人工分類處理廠,轉型為機械處理(Mechanical Treatment, MT)廠,及將廢塑膠混合物製備為固體衍生燃料(Solid Recovered Fuel, SRF)之可行性,此外,並嘗試依該處理廠現況改善,並評估其設廠製造SRF處理廠之經濟效益。研究結果顯示,該處理廠廢物進廠種類生活垃圾占61%,其次為廢塑膠混合物23%,該處理廠來源之產業別主要為電子零組件之製造業,就其來源廢棄物之廢塑膠混合物組成分別為PET 15.42%、PE22.5%、PP33.94%、ABS0.77%、EVA3.86%及其他塑膠23.51%,根據衍生燃料低位發熱量分析結果顯示為9748 ± 435Kcal/kg,具有製成回收燃料或輔助燃料之潛力,可作為鍋爐及發電使用,相較於都市固態垃圾(Municipal Solid Waste, MSW)有較好的燃燒效率及較低污染排放。根據本研究所提出機械處理的短期及長期規劃方案進行之經濟效益分析,希望達到廢棄物減量及回收率提升之具體目標。;The purpose of this thesis is to explore the practicability of producing Solid Recovered Fuel (SRF) with plastic wastes. At the same time through a waste processing plant by manual classification in Taoyuan city as the case study to analyze the economic benefit of transforming the facility into a Mechanical Treatment Facilityfor producing SRF. The study shows that, the facility processes domestic waste for 61% and waste plastic for 23% which are mainly from electrical components industry. The plastic waste is composed by PET 15.42%、PE 22.5%、PP 33.94%、ABS 0.77%、EVA 3.86% and other plastic 23.51%. According by lower heating value result of 9748.4±435.13Kcal/kg, which shows the potential of turning recycling fuel or auxiliary fuel and can be used for boiler combustion and electrical generation. It also has better combustion efficiency and lower discharge of pollutant compare to Municipal Solid Waste (MSW). Base on planning that MT facility processes economic-benefit analysis of the short-term and long-term proposal, which have achieve the goals of reduce waste and higher recycle rate.