碳排成本對資源循環利用以及企業生產利潤的影響;The impact of carbon emission cost on resource recycling and enterprise production profit

NCUIR > School of Management at National Central University > Graduate Institute of Business Administration > Electronic Thesis & Dissertation > Item 987654321/91938

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/91938

Title:	碳排成本對資源循環利用以及企業生產利潤的影響;The impact of carbon emission cost on resource recycling and enterprise production profit
Authors:	李翔宇;Li, Xiang-Yu
Contributors:	企業管理學系
Keywords:	綠色經濟;循環經濟;玻璃產業;碳排;碳稅;碳權交易;永續發展;作業成本制;數學規劃;限制理論;Green Economy;Circular Economy;Glass Industry;Carbon Emissions;Carbon Tax;Carbon Cost;Sustainable Development;Activity-Based Costing (ABC);Mathematical Programming;Theory of Constraints
Date:	2023-07-19
Issue Date:	2023-10-04 14:50:22 (UTC+8)
Publisher:	國立中央大學
Abstract:	在全球暖化逐年加劇的現代，減碳早已是世界各國須重視的議題，2021年聯合國氣候變遷大會上，各國通過了新協議：《格拉斯哥氣候公約》，呼籲各國須快速並持續地減少溫室氣體排放，至此，減碳、永續發展的聲浪已是全球國家與人民都必須面對的。因此，透過課徵碳稅已及碳權交易的制度，是有效呼應永續發展的一項措施，政府訂定合理的碳排放量上限，超出上限者可向其他企業購買碳權，此時，生產者有可能將成本反映在商品價格上，導致消費者減少購買，或是為了降低成本，改用較低碳排的材料或設備，而以上兩種情況皆能達到減碳的效果，進而有效控管各國的碳排總量。本研究以玻璃產業作為範例，在綠色經濟下，加入循環經濟的概念，將廢玻璃回收再利用，而根據歐洲容器玻璃聯盟 (FEVE) 指出，每使用 10% 的回收廢玻璃，將可減少 5% 的二氧化碳排放量，由此可看出回收廢玻璃將不只可省去原材料的成本，更可對永續發展有莫大的貢獻。以上述論點為主軸，並再結合作業成本制(Activity-Based Costing)與限制理論(Theory of Constraints)，來建立包含了碳稅與碳權交易的生產決策模型，本文八種模型包含了免稅額、連續或不連續稅率、碳權交易等制度，透過數學規劃來進行求解，探討碳稅與碳權成本對於企業利潤的影響，並可根據結果提供給政府作為建立碳稅制度的參考。;In the modern age where global warming is intensifying year by year, carbon reduction has long been an issue that countries around the world must pay attention to. At the 2021 United Nations Climate Change Conference (COP26), countries adopted a new agreement: the " Glasgow Climate Pact ". So far, the voice of carbon reduction and sustainable development has become something that countries and people around the world must face. Therefore, through the carbon taxation and carbon rights trading system, it is a measure that effectively responds to sustainable development. The government sets a reasonable upper limit for carbon emissions, and those who exceed the upper limit can purchase carbon rights from other companies. At this time, producers may reflect the cost on commodity prices, causing consumers to reduce purchases; or switch to materials or equipment with lower carbon emissions in order to reduce costs, and both of the above two situations can achieve the effect of carbon reduction . In order to effectively control the total carbon emissions of each country. This study takes the glass industry as an example. Under the green economy, the concept of circular economy is added: waste glass is recycled and reused. According to the European Container Glass Federation (FEVE), every 10% of recycled waste glass can reduce carbon dioxide emissions by 5%. It can be seen that recycling waste glass will not only save the cost of raw materials, but also contribute to the sustainable development. Taking the above argument as the main axis, combined with Activity-Based Costing and Theory of Constraints, to establish a production decision-making model that includes carbon tax and carbon trading. The eight models in this paper include systems such as tax allowances, continuous or discontinuous tax rates, and carbon rights trading. They are solved through mathematical programming to explore the impact of carbon taxes and carbon rights costs on corporate profits, and the results can be provided to the government as a reference for establishing a carbon tax system.
Appears in Collections:	[Graduate Institute of Business Administration] Electronic Thesis & Dissertation

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