考量碳排放稅下零售商最適訂購數量與綠能科技投資量之研究

Abstract

碳排放政策所帶來的影響，使得公司在企業的運作上迎來了新的挑戰與更高的難度，不同於傳統存貨機制總以成本極小化為導向，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。 過去使用最適經濟訂購量模型對零售商方面的研究，多半僅考慮碳排放量與政府規範系統的層面，並未考慮到近年社會大眾對於環保意識的抬頭與投資綠能科技的方式來降低碳排放量的議題，有鑑於此，本研究將站在零售商的角度切入，從政府所制定的碳稅課徵環境限制，與市場上消費者對於綠色環保的意識逐年上升的情況下，找出最適的訂購數量與綠能科技的投資量，以利潤極大化為目標，發展求解模式以求取該模型之最佳解，進而得到最適的訂購數量與綠能科技投資額度。 最後，將各參數帶入實際的數字進行數值分析，本研究所得到的分析結果是綠能科技的投資的確有助於降低碳排放量與碳稅成本，但是要衡量投資效益遞減數值、價格敏感度與碳排放量彈性，避免碳排放量降低程度過低導致市場需求減少造成公司利潤降低。本研究依據研究結果，找出背後的管理意涵與相關建議。

The effect of the carbon emission policy, bringing new challenges and higher levels of difficulties in the company operation. Not like the traditional way of inventory mechanism to minimize the cost, but consider the effect toward the environment in the inventory management. The most research of economic order quantity model apply into retailer aspect, only consider carbon emission and regulation policies. Didn’t include the people who raise the concept of environmental protection and via invest the green technology to reduce the carbon emission. Therefore, the study stands at the point of the retailer. From the carbon emission restriction formulated by the government to the consumer who raise their conscious of green and environmental protection. The purpose is to maximize the profit of the company and find the optimum quantity to order and the amount to invest. Develop the mode to solve the best value of the model. Finally, the numerical analysis is done. According to the result of the analysis we find that investment of the green technology can indeed reduce the carbon emission and the carbon tax. But we should take the efficiency of green technology in reducing emissions, decreasing return parameter, price sensitivity and the carbon emission elasticity in to consider. In case the little reduction level of the carbon emission will affect the market demand and the company profit. The study according to the result of the research, find out the management meaning and the related suggestion.