每個行業、製程都需要依賴資源。然而在台灣，大部分資源都仰賴進口原料來滿足，因此減少使用原始物料和降低依賴進口才能提高資源效率和產業可持續性。為了實現這目標，工業將製造過程產生的副產物進行循環再利用，在一個製程不再需要的原物料、能源、水和其他資源，成為另一個製程的原物料，以獲得最大循環效率和價值。在產業共生成功案例中，卡倫堡共生園區因此減少635,000公噸的二氧化碳排放；英國糖業每生產1公噸的糖產出廢棄物也小於200公克；南寧糖業總利潤提升6千萬。本研究將整合相關產業共生模式，推行至台灣產業。在台灣，台灣糖業公司擁有多元產業，包括糖廠、畜牧業、農業和生物科技等，是非常具潛力發展產業之間的副產物交換。
在本研究目的是透過台糖公司內部或與外界產業尋找潛在資源交換流動的路徑，以提升循環效益。首先，透過台糖公司物質流盤查確定各事業資源投入和產出的流動狀況及其流量大小，再設計涵蓋資源組成的成分及再利用方法的資源循環潛力表，並透過文獻收集新技術和案例，找出具有商業價值的資源鏈結機會的方式。最後透過生態效率和成本效益分析評估新資源鏈結產生的環境和經濟效益。
透過將事業部副產物變原物料所產生的生態效率，計算結果顯示新循環的製糖業和畜殖業，在總產品量和廢棄物量間比例分別提升24.8%和61.5%；總收益和廢棄物量間比例分別提升23.3%和79.5%。將副產物製成新產品的成本效益分析結果顯示，將糖業副產物煙灰製成建築業紅磚，提升利潤5,302,330元；糖業煙灰取代混凝土空心磚中的水泥成分，獲得利潤高達291,700,005元；糖業副產物蔗渣進行製漿造紙，獲得利潤為19,411,770元；糖業副產物糖蜜提取環氧乙烷作為天然界面活性劑，利潤能獲得35,301,000元。這些有潛力開發的新產品，經過循環效益評估結果顯示都是提升，在未來若能實施於企業，對產業發展是很大助力。

SUMMARY
In Taiwan, Taiwan Sugar company has multi-business including sugar refinery, livestock, agriculture and, biotechnology, etc., There are opportunities to develop by-product Industrial symbiosis among the business. This study is to change the current state of the Taiwan Sugar Company by recycling and recycling the by-products of the business. Materials, energy, water and resources that are no longer needed in one process can be used as a raw material in another process, to improve the efficiency of resource use to enhance environmental and economic benefits. The environmental and economic benefits of the new resource chain model will be assessed, using eco-efficiency and Cost-Benefit Analysis, respectively. The eco-efficiency calculations show the new circular of the sugar industry and the livestock industry, the ratio between total product volume and waste volume increased by 24.8% and 61.5%, respectively; the ratio between total revenue and waste volume increased by 23.3% and 79.5%, respectively. The cost-benefit analysis of the manufacture of by-products into new products shows that the sugar industry by-product soot is made into the red brick of the construction industry with a profit of 5,302,330 NTD; the sugar industry ash replaces the cement component in the concrete hollow brick, and the profit is as high as 291,700,005 NTD. The sugar industry by-product bagasse was used for pulping and papermaking, and the profit was 19,411,770NTD. The sugar industry by-product molasses extracted ethylene oxide as a natural surfactant, with a profit of 35,301,000 NTD.

INTRODUCTION
Every industry and process needs to rely on resources. Most of the resources in Taiwan also need imported raw materials to meet. According to the Living Planet Report (2018) of the World Wildlife Fund (WWF), as time goes on, human activities consume 1.5 Earth resources a year if they don’t change the linear model used in today's industries; In 2030, two Earth resources are needed. Because, the global consumption of resources is gradually increasing, so it is necessary to improve resource efficiency and industry sustainability by changing the way raw materials are obtained, product production processes, and waste disposal to reducing the use of raw materials and reducing to rely on imported raw materials. In order to achieve the goal, the industries uses the by-products and wastes produced by the manufacturing process, the materials, energy, water and other resources that are no longer needed in one process can be used by another process as raw material. Let resources be recycled and reused to achieve maximize the utility and value in the circular system. However, in the successful case of industrial symbiosis, the Kalundborg symbiosis park reduced CO2 emissions by 635,000 tons; the British sugar industry produced less than 200 grams of waste per ton of sugar; and the profit of Nanning Sugar increased by 60 million. We will use the successful industrial symbiosis model cases to bring to Taiwanese companies.

MATERIALS AND METHODS
However, in Taiwan, Taiwan Sugar company has multi-business including sugar refinery, livestock, agriculture and, biotechnology, etc., There are opportunities to develop by-product Industrial symbiosis among the business. In this study, the purpose is to find potential circulation paths through the exchange of resources between the Taiwan Sugar business or with outside industries to improve the circular benefits of resources and enhance environmental and economic benefits. First, through the material flow check, to determine the flow direction and quantity of resources, water, energy and material inputs and outputs of Taiwan Sugar Company's various businesses. In combination with design a resource cycle potential table that covers with the composition of the resource and the method of reuse. And through the literature to collect new reuse technologies and cases, to identify opportunities for resource link between the businesses to achieve higher economic value.

RESULTS AND DISCUSSION
The environmental and economic benefits of the new resource chain model will be assessed, using Eco-efficiency and Cost-Benefit Analysis, respectively. By converting by-products into raw material, the eco-efficiency calculations show the new circular of the sugar industry and the livestock industry, the ratio between total product volume and waste volume increased by 24.8% and 61.5%, respectively; the ratio between total revenue and waste volume increased by 23.3% and 79.5%, respectively. The Cost-Benefit Analysis of the manufacture of by-products into new products shows that the sugar industry by-product soot is made into the red brick of the construction industry with a profit of 5,302,330 NTD; the sugar industry ash replaces the cement component in the concrete hollow brick, and the profit is as high as 291,700,005 NTD. The sugar industry by-product bagasse was used for pulping and papermaking, and the profit was 19,411,770NTD. The sugar industry by-product molasses extracted ethylene oxide as a natural surfactant, with a profit of 35,301,000 NTD.

CONCLUSION
Through the study of Taiwan Sugar Company, we will identify new circular trends in the by-products of businesses to enhance value. However, using circular benefits to evaluate these potential new products, the results show that the new reuse approach benefits are increased. In the future, if they are implemented in enterprises or cooperate with outside companies, they can have higher benefits for the company.

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