- 學位論文
整合物質流成本會計與碳足跡概念之資訊管理系統設計與發展
Design and Develop Material Flow Cost Accounting Information Management System Integrated with Carbon Footprint
摘要
在人類文明的快速發展下，人類大量使用石化能源和排放二氧化碳等溫室氣體，使得全球因為氣候異常，災害頻傳，且由於環保意識逐漸高漲，國際上出現一新的環境管理會計技術『物質流成本會計』(Material Flow Cost Accounting, MFCA)，物質流成本會計的研究與實踐的目的在於同時實現節約資源、降低污染及削減成本，並同時提高環境保護效果與環保經濟效益，為一同時兼顧「環境面」與「經濟面」的管理會計手法。MFCA可以依照每一個加工、處理的步驟，對材料的回收、廢棄物的處理等資源損失，以明確的物質流、現金流來表示，使決策者有更多資訊訂定改善方針。這種成本資訊包括材料費、人工成本以及能源的消耗等成本項目，而物質流資訊則包括了物料的投入量及廢棄物的產出量，且運用MFCA手法的企業，由於可掌握資源效率的損失狀況，因此可以模擬、監控並驗證每一解決方案的實施成效，是否真正實現。本研究旨在建立一個物質流會計資訊管理平台，使其能泛用於大多製造業，使企業能更快更便利的執行MFCA，也能透過此平台所產出之報表，協助企業訂定其改善方針，且透過XML的格式，能將此份報表傳送給其上下游廠商提供參考，使MFCA從單一廠改善擴展至整個供應鏈之改善，本研究之管理平台另外加入了碳足跡的計算，加強MFCA環境面的量化數據，使決策者能有更多面向的角度去進行改善決策，最後以紡織業為例，分析其產業導入MFCA之優劣，並運用其真實數據來展現資訊管理平台之運作。
並列摘要
Ecological disaster and global weather abnormality have happened more frequently and caused more serious damages than we would have expected. The importance of sustainability management has become a major issue for all governments, industrial and environmental NGOs, and private sectors. Material Flow Cost Accounting (MFCA) concept is developed to evaluate both material costs and environmental impacts of products and their production. The MFCA includes the consideration of environmental impacts, material costs, and system costs simultaneously. MFCA helps organizations achieve cost reduction by identifying emissions and wastes within manufacturing process. Such precise data motivate managers to enhance material productivity and significantly reduce waste far more effectively than relying only on conventional concept and method of production cost accounting. This research focuses on developing and implementing the MFCA information management system. The system will be suitable for most of industry. The manager can use the system to analyze the MFCA report, and the system can create the MFCA XML file. The related function can download the file as a reference to realize the improvement progress. Besides, the research adds the carbon footprint module to enhance the MFCA environment impact quantized data. It will make the manager has more vision to decide the improvement strategy. Finally, the research uses textile industry as a case study, and analyzes the pros and cons that the industry implements the MFCA. And use the textile industry real data to demonstrate the system.