摘要 在環保意識日漸抬頭的今日,環境保護議題已經逐漸被世人所重視,世界各國也已經開始制定法規,要企業正視環保問題,像是歐盟的「廢電機電子設備指令」(WEEE)與「電機電子設備有害物質指令」(RoHS)已然成為企業重視的焦點。因此,企業必須導入綠色概念到產品中,從規劃、設計、建造、生產、銷售配銷、報廢回收各個階段的重要工作項目以及其他支援性的活動,都要考慮環境的衝擊以及法規的規範。如此一來,企業針對綠色產品所要投入的資金、設備、人力成本是必然的考量重點,因此企業如何得知要投入哪些成本而且也是想要去了解如何去計算這些成本是企業界所關切的。 本研究架構出企業導入綠色產品價值鏈流程以及從價值鏈流程活動中找出重要工作項目衍生成本之資訊,進而發展出綠色產品衍生成本模式。其中價值鏈流程包含主要活動跟支援活動,主要活動涵蓋綠色產品生命週期各階段工作流程,支援活動涵蓋具有附加價值的支援性活動。此外,所有的綠色產品價值鏈流程中,這些重要的工作項目會衍生出較以往企業未導入綠色產品之前所增加額外成本的資訊,稱為綠色產品衍生成本工作項目。根據這些衍生成本工作項目再細分為衍生成本細項,架構出綠色衍生成本模式分析,以期提供企業對於導入綠色產品時,有一清楚且清晰的衍生成本資訊,以作為企業導入綠色產品時,成本投入考量上的一個重要依據。
Abstract Today when environmental consciousness resumes day by day, the countries all over the world have already begun to make the regulation that have wanted enterprises to face the issue. As if WEEE and RoHS have already become the focus that enterprises have paid attention to. So, enterprises must channel into the green concept in the products, it is since Plan, Design, Build, Manufacture, Sale and Distribution, Scrap and Recycle, consider the impact of the environment and norm of the regulation. Thus, the fund, equipment, manpower cost to input that the green products want of enterprises are an inevitable doing in the test amount focal point, it is really important which cost information is invested so how enterprises to know. This research structures the enterprises’ value chain procedure and find out the important working project to the incurred cost information and structure the incurred cost model. The value chain procedure includes the main activity and the supporting activity, the main activity contains every stage workflow of green product life cycle, and supporting activity contains the activity with added value. In addition, in all green products value chain procedure, these important working projects will be incurred out than the information of the extra cost increased before not channelling of enterprises into the green products in the past, call green products incurred cost working projects. According to these projects, them could be subdivided into incurred cost details and structured the incurred cost model. It is hope to offer the enterprises clear cost information and the cost is put into an important basis considered.