| 摘要: | 國際間近年來相當重視環境保護的問題，而聯合國亦相繼訂立相關法規來約束國際溫室氣體排放量，由1997年的京都議定書到2015年的巴黎協議，無非是希望我們生存的環境不要繼續惡化。然而，雖然全球各國已為巴黎協定做出承諾，但溫室氣體在全球大氣中的濃度升高並沒有減緩跡象，2018年反創歷史新高，其中，2018年二氧化碳在全球大氣中的濃度升高幅度高出過去十年的年平均增幅。因此，英國牛津辭典亦將「氣候緊急狀況」(Climate Emergency) 列為2019年的年度代表詞。解決氣候緊急狀況的方法很多，碳稅制度與碳權交易制度係減少排碳量的兩種方法，碳稅制度係由國家制訂而依企業排碳量來徵稅，而國家在整體減碳目標下，將透過機制而分配給個別企業的碳排上限，努力減排的企業可以將未用盡的碳排量出售給碳排不足的企業，而形成碳權交易市場。本研究假設國家遵循國際公約，在國家整體長期減碳目標下，逐年降低國家總碳排量，因而也將使分配給個別企業的碳排量上限，也將逐年降低。所以，企業的生產決策亦應在多期的情況下來決定各期間的產品產銷量，以達成企業最佳利潤目標與環保減排目標。有鑑於此，本研究計畫擬以三年期研究計畫探討考慮碳稅與碳權購買成本之多期生產決策模式：(1)第一年建立考慮碳稅與碳權購買成本之多期生產決策模式，而在假設碳權購買成本為固定常數的情況下，探討不同碳稅制度對於企業各期生產決策與總利潤的影響，並進行相關的敏感性分析；(2)第二年建立考慮碳稅與碳權購買成本之多期生產決策模式，而探討不同碳權購買成本函數對於企業各期生產決策與總利潤的影響，並進行相關的敏感性分析；(3) 第三年延續前兩年考慮碳稅與碳權購買成本之多期生產決策模式，增加考慮環境品質成本，而探討逐期改善環境品質成本對於企業各期生產決策與總利潤的影響，其中，包括增加減排投資 (如使用再生能源或低碳能源、低碳製程技術、碳補獲與封存、或碳回收)而增加或減少各式環境品質成本的情況下，對於企業各期生產決策與總利潤的影響。在這三年期的計畫中，均以作業成本制(Activity-Based Costing; ABC)來建立企業作業成本模式，且以數學規劃模式(Mathematical Programming Model)來建立相關的ABC生產決策模式。 ;United Nations has established regulations for reducing Green House Gas (GHG) emission since environmental protection problem has been received considerable attentions in recent decades. The purpose of the progress from Kyoto Protocol (1997) to Paris Agreement (2015) is to protect our earth not to be deteriorated continuously. However, although countries around the world have made commitments to the Paris Agreement, the increase in the concentration of carbon dioxide in the global atmosphere was higher than the average annual increase in the past ten years. As a result, the Oxford Dictionary lists Climate Emergency as the Word of the Year 2019. There are many ways to solve climate emergency. The carbon tax system and the carbon rights trading system are two methods to reduce carbon emissions. The carbon tax system is formulated by the government to levy taxes based on the amount of carbon emitted by enterprises. Under overall carbon reduction target, the country will allocate carbon caps for companies through mechanisms. Enterprises striving to reduce emissions can sell their unused carbon emissions to companies with insufficient carbon emissions, forming a carbon rights trading market. This study assumes that the country's total carbon emissions will be reduced year by year under overall long-term carbon reduction goals, so the carbon emissions allocated to companies will be reduced year by year. Therefore, company's production decision should also be determined by multi-period in order to achieve company's profit goals and environmental protection and emission reduction goals. In view of this, this three-year research plan will propose multi-period production decision models that considers carbon taxes and carbon rights costs. (1) In the first year, multi-period production decision models considering carbon taxes and carbon rights costs will be established. The impact of different carbon tax systems on production decisions and profit will be investigated and related sensitivity analysis will be performed. (2) In the second year, multi-period production decision models considering carbon tax and carbon rights costs will be established. The impact of different carbon rights cost functions on the production decisions and profit will be investigated, and related sensitivity analysis will also be performed. (3) In the third year, with addition of environmental quality costs, multi-period production decision model considering carbon tax and carbon rights purchase costs will be extended from the models of first two years. The impacts of improving environmental quality cost period by period on production decisions and profits will be explored. These include the impact of increasing investments in emissions reduction (e.g., adopting renewable energy or low-carbon energy, low-carbon manufacturing process, carbon capture and storage technique, or carbon recycling) that increase or decrease environmental quality cost elements on the company's production decision and profit. In this three-year plan, the Activity-Based Costing (ABC) will be used to establish the enterprise's activity cost models, and the Mathematical Programming model will be used to establish the ABC production decision models. |
