紡織工業是世界上的污染工業之一，而近年來環境污染的問題也受到更多的重視，因此本論文考慮了環境碳排放、能源回收以及廢物再利用的因素，並透過作業成本制(ABC)、限制理論(TOC)來建立數學規劃模型，以求取利潤最大化的產品組合，以及碳稅金額、碳權購買成本與各項資源的運用情況。本文也探討在實際生產時如何結合工業4.0，透過即時感測與檢測的技術，以達到回收廢物、減少碳排而節省能源和成本，而將那些蒐集到的數據傳入ERP系統裡並進行大數據分析，而針對生產問題做最適的回應。在生產規劃方面，本文運用八種不同的碳排成本模型，其中包含了連續型、非連續型的碳稅函數、有無碳排免稅額、以及有無碳權購買成本，來分析不同的碳排成本模型下，能否同時兼顧社會環境保護以及綠色生產，同時又讓企業的利潤最大化。

The textile industry is one of the polluting industries in the world, and the problem of environmental pollution has received more attention in recent years. Therefore, this paper considers the factors of environmental carbon emissions, energy recovery and waste reuse, and establishes mathematical programming models through Activity-Based Costing (ABC) and Theory of Constraints (TOC) to obtain product mixes that maximize profit, the amount of taxes, the carbon rights purchase cost, and the use of resources. This paper also discusses, in actual production, how to combine Industry 4.0 with the use of real-time sensing and detection technology to achieve the goals of waste recovery, carbon emissions reduction, energy and costs saving, and transfer those collected data into the ERP system and conduct big data analysis, and respond optimally to production problems. In terms of production planning, this paper uses eight different carbon emission cost models, which include continuous and discontinuous carbon tax functions, with/without carbon emission allowances, and with/without carbon rights purchase costs, to explore whether we can, under different carbon emission costs models, take into account both social environmental protection and green production while maximizing corporate profits.

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