產品服務系統的環境與經濟效益之研究

The Study Of Environmental And Economic Performances In Product Service System (PSS)

吳兆娜(Wu Chao-Na)

指導教授 ： 林盛隆

朝陽科技大學/理工學院/環境工程與管理系/碩士(2009年)

摘要

產品服務系統(Product service system, PSS)是一個連續的系統，由純販售產品的企業經營模式到純提供服務的企業，除了滿足客戶對產品功能之需求外，亦可透過企業的服務減少產品的產出與銷售，進而減少能資源之使用及污染物的產出。但企業卻也可能因為增加服務功能，而增加公司的成本或其他的環境衝擊。為了有效找出複雜度更高的PSS之環境與經濟效益，本研究以物質流成本會計結合生命週期評估(Life Cycle Assessment, LCA)；案例研究以拖把租賃為對象，探討物質流各階段之能源及資源的使用情形，並且將LCA的衝擊予以成本化，實際反應公司經營成本，提昇產品的競爭力。在拖把PSS的不同階段成本分析中，可找出可行因應對策，減少環境成本的支出，達到企業永續經營最終目的。
研究結果顯示，在拖把生命週期期間以元件製造階段對環境會產生最高衝擊，主要衝擊來自布面的棉花原料於種植階段使用大量殺蟲劑，在B2C模式中因多次更換元件，使得製造階段對環境的衝擊值更高達7.9 Pt，為租賃模式的2.98倍，顯示產品服務系統之租賃模式對環境的效益較傳統買斷模式佳，但若將布面材質改為有機棉或聚脂纖維，將可減少94%以上之環境衝擊。
而經濟效益上，產品服務系統的租賃模式雖會因為服務的增加而增加了使用及運輸階段的成本，但透過淨現值(Net present value, NPV)的換算發現，租賃模式經濟效益仍比傳統買斷模式提高2倍，顯示產品服務系統的可行性甚高。

關鍵字

淨現值(NPV) ； 環境衝擊 ； 產品服務系統(PSS) ； 物質流成本會計(MFCA) ； 租賃 ； 生命週期評估(LCA)

並列摘要

PSS is a sequence of system, which provides the tangible products as well as the intangible service business models for companies. The product manufacturers not only satisfy the functional requirements of consumers, but also reduce the consumptions of resources and emissions of pollutants. On the other hand, companies may increase their cost due to the increased service function, accompanied with the increment of environmental impacts. In order to efficiently find the benefits between environment and economy from the more complicated PSS, this study combined the material flow cost accounting (MFCA) with life cycle assessment (LCA) method in a mop rental system. It explored the using situation of energy and resources in each stage of the material flow and quantified the environmental impacts from LCA. With the consequences, it could really responses the operational cost of the companies and improves competition of products. In each stage of mop PSS, it can be identified that the hot spots of environmental impact and cost down. The goal is set to reach the sustainable development of a company.
The results indicated that hot environmental spot was identified in the component manufacturing stage for a mop during the life cycle. The major impact was the cotton plants stage which used a large number of pesticides before it became the fabrics. In the B2C model, repeated replacing components induced the singles of environmental impacts were 7.9 for B2C, while the impact of the B2C model was 2 times higher than that of the B2B model. Comparing the two business models, B2B was recognized to have environmental advantages. If the material of fabrics reforms to the synthetic fiber or organic cotton, the environmental impact could be reduced more than 94%.
For the economic performances, although the rental model would raise the utilities and transport stage cost because of increase of services. However, the conversion was found through the net present value, the B2B model has more benefits through the recycling system, compared with the B2C model.

並列關鍵字

rental ； net present value ； material flow cost accounting ； environmental impact ； life cycle assessment ； product service system

參考文獻

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