考量在碳從量稅下兩種載具之存貨模式

Abstract

由於溫室效應日益嚴重，使得關於全球暖化的議題越來越受重視，企業為了符合社會期望及政府政策，也須將碳排放量考慮進決策議題裡。有別於傳統存貨機制總是將最小化總成本為導向，現在的管理機制除了考慮成本外，還需考慮對環境的影響，故將碳稅考慮進存貨管理模式有其發展的必要。 在過去使用最適經濟訂購量(EOQ)模型對零售方面的研究，大多只考慮碳交易系統的構面或未將載具大小載運量限制考慮進去。而有將載具大小限制考慮進最適經濟訂購量模型的研究中，卻只有討論單種載具的變化，但在現實中的廠商卻並非只能擁有一種載具來載運貨物。 本論文將從零售商的觀點建構兩種載具下的EOQ碳稅模型，並以碳稅中的從量稅機制為代表，來探討零售商面臨碳稅壓力及兩種載具大小限制下如何分配載具車輛數以及如何進行存貨管理，使企業可以達到總成本最小化的目標，並解釋其背後的管理意涵，可幫助企業發展存貨管理。

Due to the growing greenhouse effect, issues about global warming are more important. Retailers must take carbon emission into the decision-making, in order to meet the social expectation and the government policy. The study of inventory management used to implement EOQ model, but most of studies just engaged into carbon-trade system or didn’t consider vehicle loadings. Studies include considering vehicle loadings only discussed one type of vehicle loading, but it can have many types of vehicle loadings in real world. In this thesis, we first put two types of vehicle loadings into build inventory models with unit tax of carbon emission. Next, we use an example to explain how we apply these models to observe inventory management operation. Finally, we use experiment data to provide recommendations for retailers as references.