隨著全球對永續發展與碳排管理之重視日益提升，企業除需掌握碳排放量外，更須建立能有效蒐集、分攤與分析碳資訊之碳管理架構，作為碳管理決策之基礎。然而，多數中小企業仍缺乏系統化之碳管理機制，使碳資訊難以有效應用於營運決策。本研究以 Y 化工製造公司為個案，導入碳流程價值管理系統（Carbon Process Value Management, C-PVM），結合碳盤查、作業流程及財務資訊，建構以碳中心、碳作業及價值標的為核心之碳管理架構。研究結果顯示，個案公司碳排熱點主要集中於研發中心與生產輔助中心，並於導入過程中辨識出能源歸屬及價值標的對應等資訊缺口，作為碳管理制度優化之依據。進一步結合財務資訊，可建立碳管理指標，分析碳資源投入與營收貢獻之關係，並提出碳管理優先順序與改善建議。整體而言，碳流程價值管理系統（C-PVM）可作為企業建置碳管理架構之管理工具，協助企業辨識碳排熱點、資訊缺口及管理重點，進而提升碳資訊之決策有用性。

With the growing emphasis on sustainability and carbon management, firms need not only to quantify carbon emissions but also to establish a systematic framework that supports carbon-related decision-making. However, many small and medium-sized enterprises (SMEs) still lack a structured carbon management mechanism.
This study adopts Y Chemical Manufacturing Company as a case firm and implements the Carbon Process Value Management (C-PVM) system by integrating carbon inventory, operational processes, and financial information to establish a carbon management framework. The results show that carbon emission hotspots are concentrated in the R&D and production support centers. The implementation process also identifies information gaps in energy allocation and value object mapping, providing a basis for improving the firm’s carbon management system. Furthermore, integrating carbon and financial information enables the development of carbon management indicators, helping firms prioritize carbon management efforts and improve resource allocation.
Overall, the findings demonstrate that the C-PVM system serves as a practical tool for establishing a systematic carbon management framework, enhancing the decision usefulness of carbon information.

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