本研究探討現今在淨零碳排議題之下，減碳與碳稅碳權政策對於製造業之影響，並以石材業作為範例產業，聚焦於石材業生產製程，以多目標規劃法將極小化碳排放量、極小化生產成本兩大目標作為生產決策之考量，並配合作業成本制ABC(Activity-Based Costing)及限制理論TOC(Theory of constraints)來估算成本及找出模型限制，多目標規劃法(multi objective programming approach)則以權重法(weighting method)考量不同目標間的重視性，模擬出最佳生產決策。 本研究在模型建立上考慮兩種模型，一是增額累進稅率連續型碳稅模型、二是增額累進稅率連續型碳稅碳權模型，考量在碳權交易加入前後，對於生產決策與成本利潤上的差異，並納入敏感性分析調整碳稅碳權價格及增額累進稅率中，不同稅率的門檻值，提供政府在擬定價格、碳排放量上限上，有更好的評估指標，也提供企業在面對淨零碳排浪潮，瞭解對其產業的影響。 面對淨零碳排議題，企業皆需積極找出方式來應對，不論是改善生產製程、抑或是減少資源浪費再利用;而政府也需擬定出策略使得台灣能夠跟上2050淨零碳排的腳步，打造企業、環境共贏目標。 ;This study explores the impact of carbon reduction policies, carbon taxes, and carbon credits on the manufacturing industry under the current net-zero carbon emissions agenda. Using the stone industry as a case example, the research focuses on the production processes within this sector. It employs a multi-objective programming approach to consider two primary production decision objectives: minimizing carbon emissions and production costs. Activity-Based Costing (ABC) and the Theory of Constraints (TOC) are utilized to estimate costs and identify model constraints. The multi-objective programming approach uses the weighting method to account for the importance of different objectives, simulating the optimal production decisions. In model development, this study considers two types of models: the incremental progressive tax rate continuous carbon tax model and the incremental progressive tax rate continuous carbon tax and carbon credit model. It examines the differences in production decisions, costs, and profits before and after the introduction of carbon credit trading. Sensitivity analysis is included to adjust carbon tax and carbon credit prices, as well as the threshold values for different tax rates. This provides better evaluation indicators for the government when setting prices and emission caps and helps businesses understand the impact on their industry . In addressing the net-zero carbon emissions issue, businesses need to actively find ways to respond, whether by improving production processes or reducing and reusing resource waste. Similarly, the government must formulate strategies to enable Taiwan to achieve the 2050 net-zero carbon emissions goal, creating a win-win objection for both businesses and the environment.
