本文以針織鞋產業為例，結合作業成本制(Activity-Based Costing; ABC)與限制理論(Theory of Constraints; TOC)來建立考慮碳稅與碳權成本的生產決策模型，而以數學規劃模型來求解，以探討碳稅與碳權成本對於企業獲利與產品組合的影響。數學規劃模型用以在規劃階段求得預計的產品組合與利潤，而企業資源規劃(Enterprise Resource Planning; ERP)等等的工業4.0技術，則用於生產階段來控制與調整生產進度，以達企業營收或獲利目標。本研究之碳稅模型可分為不連續累進稅率與連續累進稅率，此外也考慮到政府可能採取碳排放免稅額的政策。研究結果發現：若要有效地減少碳排放量，碳排放上限量的減少，比起增加碳稅的稅率更為有效。因此在未來政府若要快速地控制碳排放量，可以針對碳排放上限來制定相關政策，本文所探討的各種碳稅模型也可提供給政府做為建立碳稅制度的參考。

This article takes the knitted shoe industry as an example, combines Activity-Based Costing (ABC) and Theory of Constraints (TOC) to establish a production decision model with carbon taxes and carbon rights costs, and uses mathematical programming to explore the impact of carbon taxes and carbon rights costs on corporate profits and product mix. The mathematical programming is used to obtain the expected product mix and profit during the planning stage, while Industry 4.0 technologies such as Enterprise Resource Planning (ERP) are used in the production stage to control and adjust the production schedule to reach the enterprise revenue or profit goals. The carbon tax model of this study can be divided into discontinuous progressive tax rates and continuous progressive tax rates. In addition, it is also considered that the government may adopt a policy of carbon tax. The research results indicate that if carbon emissions are to be effectively reduced, the reduction of the upper limit of carbon emissions is more effective than increasing the tax rate of carbon taxes. Therefore, in the future, if the government wants to control carbon emissions quickly, it can formulate relevant policies for the carbon emission ceiling. The various carbon tax models discussed in this article can also provide the government as a reference for establishing a carbon tax system.

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