連續性製程之生產決策--納入碳風險、碳關稅與循環經濟之因素(1/2)

In July 2021, the European Union(EU) issued the "Carbon Border AdjustmentMechanism(CBAM) Draft", which shocked the high-carbon emission industries. Itwill impose carbon emission fees on certain regulated products imported into theEU worldwide. Among them, it include metal products such as steel, stainlesssteel and aluminum, and high-carbon products such as cement. Due to thepromotion of CBAM, the current price of carbon tariff linking to CBAM voucher itchanging. Furthermore, the differences in carbon policies between countriesexpose companies to carbon risk. Therefore, companies have formulated internalcarbon pricing methods to avoid the business risks due to differences in carbontariffs between countries, and to avoid the uneven resource allocation, or to avoidthe deviation from reality of corporate profit expectation. In "Kyoto Protocol"signed in 1997, the participating countries set greenhouse gas reduction targetsand established a flexible reduction mechanism. This mechanism is carbon rightstrading, used to achieve the overall reduction goal of greenhouse gas. In addition,under the long-term carbon reduction target of the "Paris Agreement" adopted in2015, the country's total carbon emissions will be reduced year by year, and thecarbon emissions quota allocated to individual companies will also be reduced year by year. In order to cope with the situation that carbon emission quotas willbe reduced year by year, in addition to reducing production or upgradingproduction equipment, the "circular economy" is also a good way to effectivelyreduce carbon. It is not only the reuse of resources within the enterprise, but alsothe inter-industry good strategy for resource sharing and mutual benefit.Therefore, the production decision of a company should also take into accountinternal carbon pricing, CBAM, and circular economy to determine productquantity and resource allocation, so as to achieve the company's profitmaximization goal, and achieve circular economy and efficient use of resources.In view of this, (1)a production decision model for the continuous processindustry, in the first year, will be established where the model considers internalcarbon pricing and carbon rights trading, and carbon rights transaction costs is afixed constant. It also discuss the impact of carbon risk on the productiondecision of enterprises; (2)In the second year, establish a model for thecontinuous process industry with high carbon emissions under theimplementation of the carbon tariff system, and add the CBAM vouchertransaction model to discussion of production decisions under the variable carbonrights transaction costs; (3)In the third year, a production decision model wasestablished for the continuous production process to explore the costeffectiveness of the circular economy to the enterprise itself, and to explore theimpact of the green quality cost on the resource allocation of the enterprise underthe mutually beneficial symbiosis mode of the circular economy betweenindustries. In this three-year plan, the Activity-Based Costing(ABC) is used toestablish the enterprise's cost model, and the Mathematical Programming Modelis used to establish the relevant production decision model. In addition, it is alsoconsidered to discuss the multiple-period case.