考量不同碳稅與載具載運量之存貨模式

Abstract

由於全球暖化的加劇及環保意識的覺醒，企業為了因應此項議題迎合時代的需要，降低自身成本，減少碳排放量已成為一項重要的課題。因此不同於傳統存貨機制總以最小化總成本為導向，現在的存貨管理除了考慮成本之外，尚需考慮對於環境之影響，因此考慮碳稅的存貨管理模式也有發展之必要。 由於過去使用最適經濟訂購量(EOQ)模型對零售商方面的研究，多半僅考慮碳交易系統的構面或未考慮到載具大小運量限制的問題。有鑑於此，本研究將從零售商的觀點建構EOQ碳稅模型，從不同的碳稅課徵環境，如從量稅、累進稅率或碳排放許可權管制及載具運輸量限制的情況，來探討零售商面對碳稅壓力及載具大小限制下如何進行存貨管理，以達到存貨管理成本最小的目標。 本論文根據既有的量化方法及管制方法，考量不同的管制方式及載運條件，建構一個考量多種稅制及載運量條件下的存貨模型，最後依實務上的運作，利用一個模擬個案的數據來說明此模型的應用，觀察在不同條件下，環境衝擊對存貨管理決策的影響，藉以提出當企業面對稅制管制時，有助於決策的管理意涵。

Owing to the impacts of globalization of industry and shorter life cycle at this present, retailors not only do a better job on inventory management to improve customer satisfaction and reduce cost but diminish carbon dioxide emissions has begun a major problem. 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. In this study, we construct an EOQ model with carbon tax regulation to examine how retailors get an equilibrium order point with a situation of different kinds of carbon tax regulation which include unit tax, cap-and-tax or cumulated tax and different kinds of vehicle loading. In this thesis, we first put different ways of tax regulation and carrying capacity restriction into build inventory models. Next, we use a simulation example to explain how we apply these models to observe inventory management operation under various kind of regulations. Finally, we use experiment data to provide recommendations for retailors and government as references.