利用綠色ABC生產數學規劃模型探討碳稅和碳權購買成本對造紙業獲利能力的影響

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賴尚佑(Shang-Yu Lai) 查詢紙本館藏

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企業管理學系

論文名稱

利用綠色ABC生產數學規劃模型探討碳稅和碳權購買成本對造紙業獲利能力的影響
(Exploring the Impact of Carbon Tax and Carbon Right Purchase Cost on Paper Industry Profitability by Using Green ABC Production Mathematical Programming Model)

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摘要(中)

在過去的二十年中，隨著經濟的自由化和工業化的發展，大量溫室氣體排放對全球變暖的影響已成為國際關注的焦點。為了緩解全球變暖的速度，世界先進國家已經開始使用碳稅，碳排量限制和碳交易機制來促進綠色生產。希望藉由提高碳排放成本能夠有效引導企業界積極改善生產流程，減少碳排放。造紙業不僅是一個高污染，高碳排的行業，也是一個競爭非常激烈的行業。其市場價格往往受到抑制，從而降低了獲利能力。本文的目的是使用基於作業的成本核算（ABC）和約束理論（TOC）構建的綠色ABC生產數學規劃模型，以獲得最佳的盈利產品組合，並以造紙公司包括碳排放成本的相關生產數據，探討由碳稅，碳排量限制和碳權購買成本所構成的7種碳排放成本模型各自對案例公司的獲利能力的影響。研究結果表明，不同的碳排放成本模型對企業的盈利能力有不同的影響，特別是，碳排放配額機制對公司的獲利能力影響最大。這一發現除了作為政府在制定碳稅和碳交易機制的參考之外，公司也必須積極改進其生產流程，以減少碳排放，從而提高獲利能力。

摘要(英)

In the last two decades, with the liberalization of the economy and the development of
industrialization, the impact of large amounts of greenhouse gas emissions on global warming has become the focus of international attention. In order to alleviate the speed of global warming, the world′s advanced countries have begun to use carbon tax, carbon caps, and carbon trading mechanisms to promote green production. It is hoped that by increasing the cost of carbon emissions, the business community can be effectively guided to actively improve production processes and reduce carbon emissions. The paper industry is not only a high-pollution, high-carbon industry, it is also an industry with very fierce market competition. Its market price is often inhibited, which reduces profitability. The aim of this paper is to use a green ABC production mathematical programming model constructed by activity-based costing (ABC) and the constraint theory (TOC) to obtain the optimal profitable product mix, as based on a paper company′s relevant production data including carbon emissions costs, and explore the 7 carbon emission cost models of carbon tax, carbon emission allowance, and the purchase of carbon rights for their respective impact on the profitability of the case company. The results of this study found that different carbon emission cost models have different effects on the profitability of enterprises. In particular, the carbon emission allowance mechanism has the greatest impact on the company′s profitability. This finding, in addition to being a reference for the government to develop carbon taxes and carbon trading mechanisms, companies must also actively improve their production processes to reduce carbon emissions and thereby increase profitability.

關鍵字(中)

★ 作業基礎成本制（ABC）
★ 綠色ABC生產數學規劃模型
★ 最佳產品組合
★ 約束理論（TOC）
★ 碳稅
★ 碳排量限制與碳權交易

關鍵字(英)

★ Activity-based costing (ABC)
★ green ABC production mathematical programming model
★ Optimal product-mix
★ Theory of constraints (TOC)
★ Carbon tax
★ carbon cap-and-trade

論文目次

摘要…………………………………………………………………………………...... i
Abstract………………………………………………………………………………… ii
Table of Content………………………………………………………………………... iii
List of Figures………………………………………………………………………….. vi
List of Tables…………………………………………………………………………… vii
Notation Illustration……………………………………………………………………. ix
Chapter 1. Intorduction………………………………………………………………… 1
Chapter 2. Research Background and Literature Review……………………………… 4
2.1. Environmental protection agreements…………………………………………... 4
2.1.1 Kyoto Protocol…................................................................................................ 4
2.1.2 Paris Agreement……………………………………………………………….. 5
2.2. The legal requirements for reducing carbon emissions…………………………. 5
2.2.1 Carbon Tax…………………………………………………………………….. 5
2.2.2 Carbon caps and carbon trading mechanisms…………………………………. 6
2.3. Green production measures in the paper industry………………………………. 7
2.3.1 Green production………………………………………………………………. 7
2.3.2 A feasible way for circular economy green production in the typical paper industry…………………………………………………………………………….
8
2.4. ABC and TOC…………………………………………………………………... 8
2.4.1 Brief of Activity-Based Costing (ABC)……………………………………….. 8
2.4.2 Theory of Constraints (TOC)………………………………………………….. 9
2.4.3 The integration of ABC and TOC……………………………………………... 10
Chapter 3. Green ABC Production Mathematical Programming Model with Carbon Emission Cost for the Paper Industry……………………………………………...
12
3.1 The Green production model of circular economy in paper industry.…………... 12
3.2 The assumptions of this paper…………………………………………………… 13
3.3 The green ABC production mathematical programming model for optimal product-mix decisions……………………………………………………………..
14
3.3.1 Sales Revenue…………………………………………………………………. 15
3.3.2 Direct Material Cost: The Cost of Unit-Level Activity………………………... 15
3.3.3 Direct Labor Costs: The Cost of Unit-Level Activity…………………………. 16
3.3.4 Machine Cost: The Cost of Unit-Level Activity………………………………. 18
3.3.5 The Cost of Batch -Level Activity…………………………………………….. 18
3.3.6 Carbon emission cost………………………………………………………….. 19
3.3.6.1 The function of carbon emissions quantity………………………………….. 20
3.3.6.2 Model 1: The carbon tax model of piecewise full progressive discontinuous function (CTPD)…………………………………………………………………..
20
3.3.6.3 Model 2: The carbon tax model of piecewise excess progressive linear function (CTPL)…………………………………………………………………...
22
3.3.6.4 Model 3: The carbon tax model of piecewise full progressive discontinuous function under quantitative tax exemption (PDTE)…………………………….....
24
3.3.6.5 Model 4: The carbon tax model of piecewise excess progressive linear function under quantitative tax exemption (PLTE)………………………………..
26
3.3.6.6 Model 5: The carbon tax model of piecewise full progressive discontinuous function under carbon emission limitation and quantitative tax exemption (PDCLTE)………………………………………………………………………....

28
3.3.6.7 Model 6: The carbon emission cost model of piecewise full progressive discontinuous function under single price of carbon right and quantitative tax exemption (PDSRTE)……………………………………………………………...

29
3.3.6.8 Model 7: The carbon emission cost model of piecewise full progressive discontinuous function under minimum purchase of carbon rights and quantitative tax exemption (PDMRTE)……………………………………………

30
3.3.6.9 Carbon rights sales income………………………………………………….. 32
3.3.7 Green production resource recycling………………………………………….. 32
3.3.8 Other production and sale considerations…………………………………....... 33
3.3.9 The objective function of green ABC production mathematical programming model under seven carbon emission cost model…………………………………..
34
Chapter 4. Application case of paper industry…………………………………………. 39
4.1 Case company production-related data………………………………………….. 39
4.2 The numerical objective function of green ABC production mathematical programming……………………………………………………………………....
40
4.3 The maximum profitable product-mix analysis of Model 1…………………….. 45
4.4 The maximum profitable product-mix analysis of model 2 ~ model 7………….. 46
4.5 The comparison of the impact of seven carbon emission cost models on corporate profits under optimal product mix………………………………………
48
4.6 Sensitivity analysis………………………………………………………………. 50
4.6.1 The impact of rising carbon tax rate year by year on company′s profit……….. 50
4.6.2 The impact of reducing the carbon emission limit amount year by year on profit……………………………………………………………………………….
51
4.6.3 The impact of increasing carbon rights purchasing quantity year by year on profit……………………………………………………………………………….
51
Chapter 5. Conclusions………………………………………………………………… 53
References……………………………………………………………………………... 56

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指導教授

蔡文賢(Wen-Hsien Tsai)

審核日期

2019-6-18

推文