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。;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.
