Investigation on the impact of carbon tax and carbon rights trading on corporate profits with Activity-Based Costing system

• Main Authors: Yin-hwa Lu, 盧銀華
• Other Authors: Wen-Hsien Tsai
• Format: Others
• Language: en_US
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/59h22j

博士 === 國立中央大學 === 企業管理學系 === 107 === Carbon emissions have been cited as a priority for sustainable environmental development in environmental protection, and the tire industry is a high carbon emission and air pollution industry. In this paper, the tire industry is used as an example to develop three scenarios, which consider the carbon emission mechanism and carbon offset. The quality of the tires in the production process is affected by the cost of waste recycling subsidies, thus, the green mathematical programming model is applied, which is combined with activity-based costing (ABC) and the theory of constraints (TOC), in order to determine how companies can maximize profits. This paper discusses the combination of mathematical programming and Industry 4.0 technology to achieve the goal of green production planning and control in the tire industry. The mathematical programming model is used to determine the optimal product mix under various production constraints, while Industry 4.0 technology is used to control production schedules to achieve planning goals. With the help of Industry 4.0 real-time sensors and inspection systems, it can achieve the goal of recycling waste, reducing carbon emissions, saving energy and costs, and ultimately, maximizing profits. The main contributions of this research include: (1) the simulation results of the three scenarios in evaluating the various resource constraints combined with carbon emissions and tire recycling, as issued under subsidy cost considerations, and provides tire management decision makers with solutions to obtain optimal solutions; (2) using the mathematical programming method to develop the tire company's ABC cost data and TOC constraint decision model; (3) sensitivity analysis found that the simulation results of the three different scenarios of carbon tax and carbon rights trading show that if a country implements carbon tax and the carbon rights trading system, it will generate huge costs. Therefore, we should respond to and formulate a carbon emission plan as soon as possible to avoid future purchases of carbon rights, which seriously affect the company's total profit. Today, environmental protection is internationally promoted, and tires that fail quality inspection are a problem, thus, in the future we can explore how to create additional value or reduce carbon offsets to fulfill corporate social