近年來環保意識高漲，各國開始訂定嚴苛的環境法規，使得碳稅與可
回收產品進行再製的逆物流模式成為當前企業所面臨的課題。企業也紛
紛開始尋找對應的策略。因此本研究探討製造商可透過新品的訂購或自
製新品，並搭配回收品再製成新品的兩種方式來滿足消費者需求。經回收
再製生產的新品不僅能減少生產成本，亦能減少碳排放量，達到循環經濟
之成效。故本研究將碳稅、回收品質與回收價格加入存貨模型中，為更貼
近實務 本研究也加入允許缺貨的考慮。接著本研究針對具碳稅、逆物流
與允許缺貨的情況進行經濟訂購批量 (EOQ)與經濟生產批量 (EPQ)之研究 。
並利用兩個數值範例進行模式應用說明以及探討重要參數變動對總成本
影響之敏感度分析。最後，本研究也建構簡易的電腦決策系統供企業作為
模式應用之參考。

In recent years, environmental awareness has risen, and countries have begun to formulate strict environmental regulations. The reverse logistics model of carbon tax and recycled products for remanufacturing has become an important issue faced by current enterprises. Companies have also begun to look for corresponding strategies. Therefore, this study explores two ways that manufacturers can meet consumer demand by ordering new products or making new products by themselves, and combining recycled products into new products. Remanufacturing recycled products into new products can not only reduce production costs, but also reduce carbon emissions and achieve the effect of circular economy. Therefore, this study takes carbon tax, recycling quality and recycling price into the consideration of the inventory model. In addition, in order to be closer to the actual situation, this study also added the consideration of allowing out of stock. Then, the economic order quantity (EOQ) and economic production quantity (EPQ) are studied for carbon tax, reverse logistics and allowable out-of-stock situations. Finally, this study uses two numerical examples to illustrate the application of the models and to investigate the sensitivity analyses of the impact of changes in important parameters on the total cost. This research also constructs a simple computer decision-making system to provide enterprises as a reference for applying the proposed models.

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