扣件產業淨零轉型碳成本與生產決策整合之競爭策略探討;Competitive Strategy Implications of Carbon-Cost-Integrated Production Decision-Making in the Fastener Industry’s Net-Zero Transition

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題名:	扣件產業淨零轉型碳成本與生產決策整合之競爭策略探討;Competitive Strategy Implications of Carbon-Cost-Integrated Production Decision-Making in the Fastener Industry’s Net-Zero Transition
作者:	王鐘尉;Wang, Chung-Wei
貢獻者:	企業管理學系
關鍵詞:	碳邊境調整機制;扣件產業;作業成本制;限制理論;Carbon Border Adjustment Mechanism;Fastener industry;Activity-Based Costing;Theory of Constraints
日期:	2026-01-20
上傳時間:	2026-03-06 18:25:26 (UTC+8)
出版者:	國立中央大學
摘要:	全球淨零排放政策推動與碳邊境調整機制等碳成本制度的實施，使出口導向製造業必須強化碳排管理並將碳成本納入決策考量。台灣扣件產業具多工序與高能耗之特性，因此在國際競爭中對碳成本變動更為敏感。然而，傳統成本制度常基於單一分攤基礎分配間接成本，無法反映不同產品與製程在資源耗用上的差異，易造成成本失真並降低生產決策之有效性。為提升成本資訊之決策價值，本研究建構作業基礎碳成本制度，使碳排放被視為活動層級之資源消耗結果，得以辨識高排放製程與活動熱點，並導入限制理論，分析產能瓶頸對成本與碳排之交互影響，並將瓶頸資源利用、排程管理與成本效益整合於生產決策模式中，以同時提升產出與碳排績效。本研究以台灣扣件製造產業為標的，針對主要產品別建立整合成本與碳排資訊之生產決策模型，並透過不同碳成本情境進行情境模擬，以探討成本結構、瓶頸改善與競爭策略之影響。實證結果顯示，本研究在理論發展與實務應用兩個層面皆提出了重要貢獻。研究結果為企業與政策制定者在碳排放受限的環境中，如何制定兼顧經濟效益、法規遵循與營運韌性之永續策略，提供具實證基礎與策略啟發性的洞見，藉以維持國際競爭優勢。;The implementation of global net-zero emission policies and carbon cost mechanisms such as the Carbon Border Adjustment Mechanism (CBAM) has compelled export-oriented manufacturing industries to strengthen carbon emission management and incorporate carbon costs into decision-making. Taiwan′s fastener industry, characterized by multi-process operations and high energy consumption, is particularly sensitive to carbon cost fluctuations in international competition. However, traditional cost systems often allocate indirect costs based on a single allocation base, failing to reflect differences in resource consumption across products and processes, which leads to cost distortion and reduces the effectiveness of production decisions. To enhance the decision-making value of cost information, this study develops an Activity-Based Carbon Costing system that treats carbon emissions as the result of resource consumption at the activity level, enabling the identification of high-emission processes and activity hotspots. The study incorporates the Theory of Constraints (TOC) to analyze the interactive effects of capacity bottlenecks on costs and carbon emissions, integrating bottleneck resource utilization, scheduling management, and cost-effectiveness into a production decision model to simultaneously improve throughput and carbon emission performance. Using Taiwan′s fastener manufacturing industry as the research target, this study constructs a production decision model integrating cost and carbon emission information for major product categories. Through scenario simulations under different carbon cost conditions, the study explores the impacts on cost structure, bottleneck improvement, and competitive strategy. Empirical results demonstrate significant contributions at both theoretical and practical levels. The findings provide evidence-based and strategically insightful perspectives for enterprises and policymakers on formulating sustainable strategies that balance economic efficiency, regulatory compliance, and operational resilience in carbon-constrained environments, thereby maintaining international competitive advantage.
顯示於類別:	[企業管理研究所] 博碩士論文

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