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| Title: | 碳流程價值管理（C-PVM）與成本效益分析-以S能源技術服務公司為例
Carbon Process Value Management (C-PVM) and Cost-Benefit Analysis- A Case Study of S Energy Technology Services Company |
| Authors: | 尚廷怡
Shang, Ting-Yi |
| Contributors: | 黃政仁
尚廷怡
Shang, Ting-Yi |
| Keywords: | ESG
碳流程價值管理
碳足跡管理
成本效益分析
ESG
Carbon Process Value Management (C-PVM)
Carbon Footprint Management
Cost-Benefit Analysis |
| Date: | 2025 |
| Issue Date: | 2025-08-04 14:50:56 (UTC+8) |
| Abstract: | 隨著全球對碳排管理與永續發展的重視日益提高，企業需透過科學化管理工具精準掌握碳足跡與營運成本，以提升ESG表現與國際競爭力。本研究以S能源技術服務公司為個案，導入碳流程價值管理系統（Carbon Process Value Management, C-PVM），結合碳盤查與成本資料，建立一套以「作業」為單位進行碳足跡與成本效益分析之管理架構。透過C-PVM三大模組之應用，將碳資源依據作業活動歸屬至碳價值標的，並以產出結果制定減碳策略，進行財務面及環境面之成本效益分析。研究結果顯示，個案公司碳排熱點集中於車輛中心，若以電動車替代燃油車，長期可顯著降低碳排放並提升營運成本效率。C-PVM能協助企業精準識別高碳排作業、評估減碳方案效益，為決策提供具數據依據之永續管理工具。
As global emphasis on carbon management and sustainability grows, companies must adopt scientific tools to track carbon footprints and operational costs. This study examines S Energy Technology Service Company by applying the Carbon Process Value Management (C-PVM) system, integrating carbon inventory and cost data to build an activity-based analysis framework. Through C-PVM’s three modules, carbon resources are allocated to operational activities to identify emission hotspots and develop reduction strategies. Results show that vehicle operations are the key emission source. Replacing gasoline vehicles with electric ones can reduce emissions and improve cost efficiency. C-PVM offers a data-driven tool for ESG decision-making. |
| Reference: | 一、 中文文獻
天下雜誌編輯部，2022，碳足跡標準 ISO 14067、14064 是什麼？認證步驟一次看，https://esg.gvm.com.tw/article/17928，擷取日期 2025 年 6 月 25 日。
行政院環境保護署，產品碳足跡資訊網，https://cfp-calculate.tw/cfpc/WebPage/index.aspx，擷取日期 2025 年 6 月 25 日。
吳安妮，2021，企業策略的終極答案：用「作業價值管理 AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」，臉譜出版社股份有限公司。
吳安妮，2023，用 AVM 做對管理 : 政大講座教授吳安妮教你破解營運迷思，遠見天下文化出版股份有限公司。
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Yin, R. K. 2014. Case study research: design and methods / Robert K. Yin. Fifth edition. ed. Los Angeles: SAGE. |
| Description: | 碩士
國立政治大學
會計學系
112353017 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112353017 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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