近年來人們為了減緩氣候變遷所帶來的災害，積極的召開環保會議設定目標並提出具體做法做出改善。我國立法院已於2015三讀通過了《溫室氣體減量及管理法》，此作法除了使溫室氣體無價變有價以外，《溫室氣體減量及管理法》也把溫室氣體減量目標具體訂定，我國2050年的溫室氣體排放量要降為2005年的50％以下；2005年台灣二氧化碳排放量為2.45億公噸，而2050年則必須降至1.225億公噸，相當於回到1991年水準。為了減少二氧化碳排放，世界各國紛紛提出有關碳排限制改善方案，最普遍的兩項碳政策分別為碳稅和總量控制與碳交易。 研究以台灣化妝品產業的洗髮精產品為研究對象，因為洗髮精在送至消費者手上消耗了總排放50%以上二氧化碳排放，本研究想藉由供應鏈的角度去探討，不同的上游供應商原料的採購數量組合，從原料製造到運送的過程，考量時間關係，利用數學規劃的方式計算出其所需的最低碳足跡量和供應鏈成本，讓企業能夠有個具體的參考指標，對碳權做更有效的利用。在考量供應商產能、工廠產能、原物料和運送成本、時間以及二氧化碳排放限制情況下，依照產業特性利用數學規劃建構出基礎模型，再根據碳稅和總量控制與交易政策制訂出適當的配套模型進行分析與決策，藉由本研究的模型，企業組織能夠在眾多的原料供應商中選出最佳化的決策組合，除了使得供應鏈成本最小化外，也能讓企業組織控管產品在過程中二氧化碳的排放量，以符合現行法規和社會責任。 本研究得知：當國家不同或交易價格較低時，若二氧化碳排放總量控制較寬鬆，模型傾向賣出二氧化碳排放權且因賣出數量相對較少且價格低廉使得總成本較高，若二氧化碳排放總量控制較嚴格，模型傾向買入較多的二氧化碳排放權，雖買入數量多但購入成本低廉導致總成本較低。交易價格較高時，若二氧化碳排放總量控制較寬鬆，模型傾向賣出二氧化碳排放權，也因賣出數量多且價格昂貴而使得總成本降低，若二氧化碳排放總量控制較嚴格，模型傾向買入二氧化碳排放權，也因買入成本高導致總成本較高。 ;In recent years, organizations have established environmental protection meeting, miti-gate the effects of climate change brought by natural disasters, and propose concrete ways to make improvements. In 2015, Taiwan’s Legislative Yuan passed the “Greenhouse Gas Reduc-tion Law” by implementing these regulations, the country’s greenhouse gas emission is ex-pected to drop 50% in 2050, it is equivalent to 1991 levels. In order to reduce carbon dioxide emissions, the world has put forward various carbon emission reduction programs, and the most common carbon policies are “carbon tax” and “cap and trade”. This research focuses on the shampoo industry of Taiwan. This industry emits more than 50% of their carbon missions before sending products to consumers. Therefore, this study uses mathematical programming to construct a model with “carbon tax” and “cap and trade.” With this model, the business can choose optimal combinations of raw materials from suppliers. In addition to making the minimal supply chain cost, the model can also allow the business to manage carbon missions of their products. Results show that a low carbon tax cannot effec-tively reduce carbon emission costs. Setting a high carbon tax, even with limited emission costs, can still lead to a substantial increase in operating costs. In the case of “cap and trade” policy, total amount of emissions with varied transaction prices can generate differences in costs. The model constructed in this study can help companies choose the best resources sup-plier combinations while minimizing costs incurred in the supply chain. Furthermore, business can comply with the current regulations and social responsibilities.
