環境問題已經直接威脅人類生命安全，透過課徵碳稅來降低溫室氣體是有效減緩環境問題的其中一種方法。然而，實施相關政策的國家只占不到全球總溫室氣體排放量的百分之二十。碳稅政策的實施不僅影響公司，同時也是政府對於政策訂定的重要課題。本研究提出五種碳稅及碳權函數的可能組合之綠色作業成本法(Activity-Based Costing, ABC)模型，並在模型間進行相互比較以檢視其差異。研究結果指出，利潤及產品組合會因為不同的碳稅及碳權組合而產生巨大差異。本研究亦針對公司在面臨未來政策頒布時，以及政府在制定相關政策時的建議及處理方法。

Environmental problems pose a direct threat to human life; a carbon tax is one of the efficient ways to lower greenhouse gas. However, counties that implement the relevant policies only make up for less than 20% of the total global emission quantity. The implementation of a carbon tax not only affects companies but also government policy making. This paper proposes five green Activity-Based Costing models with possible situations of carbon tax and carbon right functions; comparisons are also carried out to examine the differences. The results indicate huge differences in profit and production. This paper also gives some suggestions for companies on dealing with upcoming policy as well as for government policy making.

[1] Gregory, J., Stouffer, R. J., Molina, M., Chidthaisong, A., Solomon, S., Raga, G., et al., "Climate change 2007: the physical science basis". 2007
[2] Vinnikov, K. Y., Robock, A., Stouffer, R. J., Walsh, J. E., Parkinson, C. L., Cavalieri, D. J., et al., "Global warming and Northern Hemisphere sea ice extent". Science, Vol 286, 5446, pp. 1934-1937, 1999
[3] Fahey, D. W., and Hegglin, M. I., Twenty Questions and Answers about the Ozone Layer 2010 Update: Scientific Assessment of Ozone Depletion 2010. World Meteorological Organisation.
[4] Francis, J. A., and Vavrus, S. J., "Evidence linking Arctic amplification to extreme weather in mid‐latitudes". Geophysical Research Letters, Vol 39, 6, pp. 1-6, 2012
[5] Battisti, D. S., and Naylor, R. L., "Historical warnings of future food insecurity with unprecedented seasonal heat". Science, Vol 323, 5911, pp. 240-244, 2009
[6] UNFCCC, V., "Adoption of the Paris agreement". I: Proposal by the President (Draft Decision), United Nations Office, Geneva (Switzerland), s 32, 2015
[7] Kamal Abd Rahman, I., Omar, N., and Zainal Abidin, Z., "The applications of management accounting techniques in Malaysian companies: An industrial survey". Journal of Financial Reporting and Accounting, Vol 1, 1, pp. 1-12, 2003
[8] Tang, S., Wang, D., and Ding, F. Y., "A new process-based cost estimation and pricing model considering the influences of indirect consumption relationships and quality factors". Computers and Industrial Engineering, Vol 63, 4, pp. 985-993, 2012
[9] Tsai, W. H., and Hung, S. J., "Treatment and recycling system optimisation with activity-based costing in WEEE reverse logistics management: An environmental supply chain perspective". International Journal of Production Research, Vol 47, 19, pp. 5391-5420, 2009
[10] Zhang, R., Zhang, L., Xiao, Y., and Kaku, I., "The activity-based aggregate production planning with capacity expansion in manufacturing systems". Computers and Industrial Engineering, Vol 62, 2, pp. 491-503, 2012
[11] Tsai, W.-H., Chu, P.-Y., and Lee, H.-L., "Green Activity-Based Costing Production Planning and Scenario Analysis for the Aluminum-Alloy Wheel Industry under Industry 4.0". Sustainability, Vol 11, 3, pp. 756, 2019
[12] Tsai, W.-H., and Jhong, S.-Y., "Production decision model with carbon tax for the knitted footwear industry under activity-based costing". Journal of Cleaner Production, Vol 207, pp. 1150-1162, 2019
[13] Tsai, W.-H., and Lai, S.-Y., "Green Production Planning and Control Model with ABC under Industry 4.0 for the Paper Industry". Sustainability, Vol 10, 8, pp. 2932, 2018
[14] Tsai, W.-H., and Lu, Y.-H., "A framework of production planning and control with carbon tax under industry 4.0". Sustainability, Vol 10, 9, pp. 3221, 2018
[15] Tsai, W.-H., and Jhong, S.-Y., "Carbon Emissions Cost Analysis with Activity-Based Costing". Sustainability, Vol 10, 8, pp. 2872, 2018
[16] Ecofys, W. B., State and Trends of Carbon Pricing 2018. World Bank. Washington, DC. Washington, DC,
[17] Tsai, W. H., Lee, K. C., Liu, J. Y., Lin, H. L., Chou, Y. W., and Lin, S. J., "A mixed activity-based costing decision model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme". Energy, Vol 39, 1, pp. 218-226, 2012
[18] Lee, K. C., Tsai, W. H., Yang, C. H., and Lin, Y. Z., "An MCDM approach for selecting green aviation fleet program management strategies under multi-resource limitations". Journal of Air Transport Management, 2017
[19] Tsai, W. H., Chen, H. C., Leu, J. D., Chang, Y. C., and Lin, T. W., "A product-mix decision model using green manufacturing technologies under activity-based costing". Journal of Cleaner Production, Vol 57, pp. 178-187, 2013
[20] Tsai, W. H., Tsaur, T. S., Chou, Y. W., Liu, J. Y., Hsu, J. L., and Hsieh, C. L., "Integrating the activity-based costing system and life-cycle assessment into green decision-making". International Journal of Production Research, Vol 53, 2, pp. 451-465, 2015
[21] Tsai, W.-H., Lin, T. W., and Chou, W.-C., "Integrating activity-based costing and environmental cost accounting systems: a case study". International Journal of Business and Systems Research, Vol 4, 2, pp. 186-208, 2010
[22] Tsai, W. H., Yang, C. H., Huang, C. T., and Wu, Y. Y., "The impact of the carbon tax policy on green building strategy". Journal of Environmental Planning and Management, Vol 60, 8, pp. 1412-1438, 2017
[23] Tsai, W. H., Yang, C. H., Chang, J. C., and Lee, H. L., "An Activity-Based Costing decision model for life cycle assessment in green building projects". European Journal of Operational Research, Vol 238, 2, pp. 607-619, 2014
[24] Tsai, W. H., Lin, S. J., Liu, J. Y., Lin, W. R., and Lee, K. C., "Incorporating life cycle assessments into building project decision-making: An energy consumption and CO2 emission perspective". Energy, Vol 36, 5, pp. 3022-3029, 2011
[25] Tsai, W. H., Lin, S. J., Lee, Y. F., Chang, Y. C., and Hsu, J. L., "Construction method selection for green building projects to improve environmental sustainability by using an MCDM approach". Journal of Environmental Planning and Management, Vol 56, 10, pp. 1487-1510, 2013
[26] Tsai, W. H., Chang, J. C., Hsieh, C. L., Tsaur, T. S., and Wang, C. W., "Sustainability concept in decision-making: Carbon tax consideration for joint product mix decision". Sustainability (Switzerland), Vol 8, 12, 2016
[27] Tsai, W. H., Shen, Y. S., Lee, P. L., Chen, H. C., Kuo, L., and Huang, C. C., "Integrating information about the cost of carbon through activity-based costing". Journal of Cleaner Production, Vol 36, pp. 102-111, 2012
[28] Tsai, W.-H., Lan, S.-H., and Huang, C.-T., "Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry". Sustainability, Vol 11, 3, pp. 899, 2019
[29] Tsai, W.-H., "Green production planning and control for the textile industry by using mathematical programming and industry 4.0 techniques". Energies, Vol 11, 8, pp. 2072, 2018
[30] Tsai, W.-H., "Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry". Energies, Vol 11, 8, pp. 2121, 2018
[31] Ic, Y. T., Saraloğlu Güler, E., Cabbaroğlu, C., Dilan Yüksel, E., and Maide Sağlam, H., "Optimisation of cutting parameters for minimizing carbon emission and maximising cutting quality in turning process". International Journal of Production Research, Vol 56, 11, pp. 4035-4055, 2018
[32] Yilmaz, T. G., Tüfekçi, M., and Karpat, F., "A study of lightweight door hinges of commercial vehicles using aluminum instead of steel for sustainable transportation". Sustainability (Switzerland), Vol 9, 10, 2017
[33] Deschamps, A., Martin, G., Dendievel, R., and Van Landeghem, H. P., "Lighter structures for transports: The role of innovation in metallurgy". Comptes Rendus Physique, Vol 18, 7-8, pp. 445-452, 2017
[34] Elsayed, A., Ravindran, C., and Murty, B. S., "Effect of aluminum-titanium-boron based grain refiners on AZ91E magnesium alloy grain size and microstructure". International Journal of Metalcasting, Vol 5, 2, pp. 29-41, 2011
[35] Sharma, M. K., and Mukhopadhyay, J., "Evaluation of Forming Limit Diagram of Aluminum Alloy 6061-T6 at Ambient Temperature". Light Metals 2015, pp. 309-314, 2015
[36] Stanton, M., Masters, I., Bhattacharya, R., Dargue, I., Aylmore, R., and Williams, G., "Modelling and validation of springback in aluminium U-Profiles". International Journal of Material Forming, Vol 3, SUPPL. 1, pp. 163-166, 2010
[37] Wang, N., Yamaguchi, T., and Nishio, K., "Interfacial microstructure and strength of aluminum alloys/steel spot welded joints". Nippon Kinzoku Gakkaishi/Journal of the Japan Institute of Metals, Vol 77, 7, pp. 259-267, 2013
[38] Williams, H. P., Model building in mathematical programming. John Wiley & Sons. London School of Economics, UK. London School of Economics, UK,