一、 研究問題 由於環保意識的抬頭以及相關法令的公布, 環保議題便顯的相當重要,但由於一般衡量環保的指標皆為污染值, 無法列入財務報表的評估, 於是將環保與財務結合變成為一項相當重要的課題. 而一個完整的產品發展架構，還包含著顧客的因素，從顧客的角度看，消費者願意付出的價錢，以及商品的實用率包括使用年限、使用時間、商品的各式抗性等等，都會影響到整個商品設計以及選擇的架構。因此在商品設計的流程中，公司都需要一個可以綜合分析比較的架構 二、 研究目的 過去將商品設計整合選擇的研究，多半僅有考量成本面，之後由於環保意識的抬頭，又有學者提出成本與環保的整合架構，但不是單位不統一（貨幣單位與污染指標無法綜合交叉運算）就是遺漏了從消費者面考量，以及對產品實用率的考量，而產品實用率又會影響到消費者願意付出的價錢，所以一個綜合產品生命週期成本，產品生命週期對環保衝擊的評估，產品實用率以及消費者願意付出的價錢共四個面向的考量模型，才能提供一套發展產品的綜合選擇依據 三、 研究方法 由於生命週期成本，產品生命週期對環保衝擊的評估，產品實用率以及消費者願意付出的價錢四個因素互有關連，所以本研究將提出一個綜合的選擇模型，從M.D. Bovea, R. Vidal 等學者提出的Model for the eco-design of products架構為理論基礎，延伸Kumaran D. Senthil,*, S.K. Ong, A.Y.C. Nee, Reginald B.H. Tan等學者提出的A proposed tool to integrate environmental and economical assessments of products 架構以及Giancarlo Barbiroli提出的Utilization Rate架構，將其中對環保衝擊的評估、生命週期成本、以及消費者願意付出的價錢都化為貨幣單位整合考量，發整出一套綜合模型。 四、 預期結果 本研究所提出之從環境面做產品設計之方案選擇架構，藉由文獻探討，將產品生命週期成品，產品生命週期對環保衝擊的評估，產品實用率以及消費者願意付出的價錢此四個產品選擇因素綜合考量，經由模型運算後，可得出一張總表，總表列出了可接受的產品方案，以及產品方案中獲利最大的方案，希望經由此架構的考量後，企業可以真實的使用會計單位來考量產品設計的選擇方案 / The environmental topic is more and more important because the law of environmental and more and more people think the environmental product design is important. However, the design of environmentally sound products has implications not only for the companies but also for customers and the society. From the company point of view, the key factor for producing environmentally sound products is to obtain the maximum profit with their sales. So the costs incurred by the company (internal costs) must be supported by the customer’s willingness-to-pay. The rest of environmental costs (external costs) are assumed by the society. From the society point of view, the key factor for producing environmentally sound products is to obtain a reduction on both the environmental impact and external costs. So that’s important to have equilibrium between company and society goals can be achieved by adding value for the customer. (M.D. Bovea, R. Vidal 2004) But the outcome of life cycle assessment is always in different unit such as kg, v, p.p.m. , and the outcomes cannot be combined with balance sheet or other financial report such as monetary unit. So this is an important research to combine life cycle cost and life cycle assessment. But a complete structure of product design need more factors to concern about, such as customer aspect. From the customer point of view, the product’s sustainable characteristic, resistance characteristic and other characteristics are associated with the utilization of product. And the utilization rate is affecting the customer’s wellness to pay. Not only the utilization rate affect the customer’s wellness to pay, there are other factor like the product’s look, the materials use of the product and the functionary of the product etc… So the companies need a combining structure to make comparison and make a selection of product designs. The most of past researches in product designs selection were only consider the aspect of cost. And when the new concepts of environmental product design arise, some scholars start to research the combination of life cycle cost and life cycle assessment in production design. Some of their models are using inconsistence unit, some of them are not combining the customer’s view and the utilization rate. So a combination model which includes the 1.life cycle cost, 2.life cycle assessment, 3.utlization rate and 4.customer’s wellness to pay is needed for the environmental product designs selecting.

This business plan is written for a to-be-founded trade company which focuses on the trade between Taiwan and Switzerland. The environmental analysis (Chapter 4) shows that there are countless opportunities for trade between the two countries. The goal of the company is to find products and solutions with considerable potential. Therefore, this business plan does not focus on just one product; instead a process defines how the company selects and develops the products in its portfolio (Chapter 3). By making these products available in the other country, the company gives Taiwanese and Swiss manufacturers new business opportunities and gives the potential customers better and different solutions to their problems. The company’s goal is to build long-term partnerships with its suppliers in order to ensure a high level of quality (Chapter 5). The company will set up two logistic centers, one in Taiwan and one in Switzerland, which will be the hubs for standardized and efficient distribution processes (Chapter 7). In order to keep the costs low during the first years, marketing and sales (Chapters 8 and 9) will focus most of its activities on B2C products which are mainly sold through ecommerce activities. Finally, the financial forecasts (Chapter 10) show that there is a very high level of uncertainties for the financial success of the company. Therefore the cost structure of the company must be highly flexible to be adjustable to the company’s growth.