目前全球因溫室氣體的大量排放導致氣候變遷，開始注重碳排放量此議題。2015年，各國在《巴黎協定》中承諾限制全球暖化幅度在攝氏2度以內，並努力控制在攝氏1.5度以內。這需要全球大幅減少溫室氣體排放，因此許多國家都開始制定減少碳排量的政策與計畫，如課徵碳稅、產業低碳轉型等政策，期望能夠有效控管碳排放總量。 本研究利用多目標規劃(Multi-objective Programming)，並以石化業塑膠原料製程為例，計算當企業同時追求利潤最大化與生產碳排放量最小化。其中更結合作業成本制(Activity-Based Costing)與限制理論(Theory of Constraints)，來建立包含使用再生能源與碳稅課徵的生產決策模型，並使用多目標規劃中的ε–限制法，以限制碳排放量來觀察企業的利潤變化。模型包含基本、含使用再生能源、含連續型增額累進稅率的碳稅成本與含不連續型增額累進稅率的碳稅成本，以基礎模型來比較含各種政策下，對於生產的利潤與碳排放量是否有更好的解。結果顯示，含使用再生能源的模型能夠降低生產時的碳排放量；而含不連續型增額累進稅率的碳稅成本模型則能更有效的控制碳排放量。同時在研究中也探討在不同碳排放量的限制下，比較各模型的最大利潤值與生產數量，分析各結果的情況給予政府及企業在面對此議題能夠做出較佳的決策。 ;Currently, the world is beginning to pay attention to the issue of carbon emissions due to climate change caused by massive emissions of greenhouse gases. In 2015, countries committed to limiting global warming to 2 degrees Celsius in the Paris Agreement and striving to keep it within 1.5 degrees Celsius. This will require significant global reductions in greenhouse gas emissions. Therefore, many countries have begun to formulate policies and plans to reduce carbon emissions, such as carbon taxes and industrial low-carbon transformation policies, hoping to effectively control total carbon emissions. This study uses multi-objective programming and takes the plastic raw material manufacturing process in the petrochemical industry as an example to calculate when a company simultaneously pursues profit maximization and production carbon emissions minimization. Among them, Activity-Based Costing and Theory of Constraints are combined to establish a production decision-making model including the use of renewable energy and carbon taxation, and the ε–Constraint Method in multi-objective programming is used to limit carbon emissions to observe changes in corporate profits. The model includes basic carbon tax costs including the use of renewable energy, continuous incremental progressive tax rates, and carbon tax costs with discontinuous incremental progressive tax rates. The basic model is used to compare the profit and production profits under various policies. And analyze which of the four models has a better solution for production profit and carbon emissions. The results show that the model including the use of renewable energy can reduce carbon emissions during production; while the carbon tax cost model including discontinuous incremental tax rates can control carbon emissions more effectively. At the same time, the research also explores how to compare the maximum profit value and production quantity of each model under different carbon emission restrictions, and analyze the results of each to enable the government and enterprises to make better decisions when facing this issue.
