近年來，全球汽車產業蓬勃發展，在汽車產業大量供給與需求的機制下，車輛汰舊換新的速度加快，報廢汽車的數量逐年攀升，如果未妥善處理報廢汽車及其粉碎後殘餘物，將導致不可逆之自然環境汙染。而臺灣目前針對廢機動車輛粉碎殘餘物採取焚化處理及垃圾掩埋，除了會增加環境汙染的機率，焚化爐及土地的使用皆即將達到其最大負荷量，如未有相應的作為，未來的處理成本及社會成本必將提高。

在促進報廢汽車之資源化比例及保護自然環境的條件下，本研究透過參考文獻所提供之相關數據，利用成本數量分析與Sarkar Moon（2014）之數學模型做延伸，研究阮儀芳（2012）之處理法與豐田金屬處理法，對於ASR未資源化比率的減量以及製程變動成本的下降做探討，並利用敏感度分析所得到相關的係數設定，研究不同處理法之總成本、總收益及總利潤的結果。研究認為阮儀芳（2012）處理法之ASR未資源化比率
應降為60%及製程變動成本應減少至60%，其粉碎處理廠方能獲利；豐田金屬處理法之ASR未資源化比率應降為20%及製程變動成本應減少至20%，其粉碎處理廠獲利能力較符合預期表現。

透過探討的兩種處理法，利用數學模型進行利潤分析，做為粉碎處理廠決策的參考目標之一，並期望提高資源永續再利用之目的。

In recent years, the global automobile companies are flourishing. Under the mechanism of supply and demand, the rate of automobile replacement is rapid then before, and End-of-Life Vehicles (ELVs) have been rising year by year. If ELV and its Automobile Shredder Residues (ASR) not dispose appropriately, it will lead to irreversible pollution for natural environment. In addition, thermal treatment and landfill have been used in Taiwan to deal with ASR, it will apart from increasing the probability of environmental pollution, the use of incinerators and land will reach its maximum load rapidly. If there is no corresponding action, treatment costs and society costs will increase in the future.

Under the expectations of promoting the recycling ratio of ELV and protecting the natural environment, this study is based on some references’ data which from Sarkar and Moon (2014) and Cost Volume Profit Analysis (CVP) to extend the mathematical models to research Yi-Fang Juan (2014) and Toyota Metal treatment. The sensitivity analysis is used to determine the coefficient settings and to study the total cost, total revenue, and total profit in different result of treatments. This study considers that the non-recycling ratio of ASR (𝛽) for Yi-Fang Juan (2014) treatment should be reduced to 60% and the variable cost (𝑉𝐶) should be also reduced to 60%. The shredder plant can make a profit. Furthermore, the ratio of ASR (𝛽) for Toyota Metal treatment should be reduced to 20% and the variable cost should be reduced to 20%. The profitability of the shredder plant is more in line with the expected performance.

Through the discussion of two treatments, we hope the result which from the mathematical models of profit analysis can be the decision target of the shredder plant, and increase the sustainable recycling.

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