A Study of Equipment and Performance Assessment Model for Energy Efficiency Enhancement-Using Steam Boiler as an Example

• Main Authors: Chou, Tsui-Lien, 周翠蓮
• Other Authors: Hsu, En-Te
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/tw3ctj

碩士 === 東海大學 === 會計學系 === 106 === This study examines the investment and adoption model and performance assessment model of energy efficiency enhancements using individual cases. We compare two public companies that manufacture the same product and use the same type of environmental protection equipmentin their respective production process. The following comparisons are made: (1) between two different companies in the same industry in the same year; (2) across different years of the same company. This study proves that the trend of efficiency enhancement can obtained from definitions and categories of industry environmental accounting, as well as efficiency indicator analysis. The investment and adoption model of energy efficiency enhancement guarantees investment strategy, execution, and benefit continuation. There are four main stages: (1) Adoption Planning, (2) Adoption Execution, (3) Benefit Confirmation, and (4) Benefit Continuation. This study shows the benefit of environmental protection lowers the indicator levels of environmental impact and environmental burden. In addition, the fixed cost of production is also lowered, thus providing a financial benefit as well. Moreover, this benefit has continued for three consecutive accounting periods. Because we look at different companies in the same industry, we are able to analyze the advantages and performance of environmental management from an environmental protection perspective. We prove that comparable results can be obtained from the investment and adoption model and performance assessment model of environmental protection, which helps reveal the intensity of environmental impact of the manufacturing process and gives both manufacturers and consumers a choice to engage in economic activities that are environmentally friendly.