隨著世界環保意識的抬頭，人們開始瞭解產品從製造到使用最後廢棄的過程中，必須盡量的減少對於環境及人體的衝擊。近年來世界各國環保法規的設立，企業也紛紛訂定環保策略因應世界的趨勢，在產品設計階段就導入環境維護的概念，以減少對於環境及人體的衝擊。隨著RoHS（Restriction of Hazardous Substance ）及ELV（End of life Vehicles Directives）等各項法規的發佈，顯示出人們對於環境保護的決心，也由於各項法規的執行，使得做為我國重要產業之一的汽車業，也必須面對這些環保議題的挑戰，故藉由提升我國汽車業綠色設計的能力，可以增加我國的汽車業在世界上的競爭力。
本文利用毒性潛能指標(Toxic Potential Indicator, TPI) 、生命週期成本與產品價值，針對車用化學物質建置綜合評估指標，考量化學物質之毒性、生命週期成本與產品價值，整合生命週期成本與產品價值提出成本價值比， 可避免在追求降低成本的同時忽略價值的重要性， 再與TPI以二維的方式依照不同產品特性將綜合評估指標分為六個區塊，配合產品的特性對照表，可以快速判斷落於不同區塊的產品屬於何種特性。更進一步發展綜合評估指標輔助程式，將綜合評估指標流程與計算程式化，方便使用者進行產品的綜合評估指標流程，減少不必要的時間浪費。綜合評估指標於產品設計階段提供設計者對其所設計之產品成本價值比與對環境衝擊間的關係，可作為設計者在產品設計階段材料選擇或改善的依據， 藉此減少產品對環境及人體的負荷， 提昇我國汽車業綠色設計能力。

With a new environmental consciousness in the world, people begin to understand that we must try our best to reduce the products impact to environment and the human body. With the issue in several regulations, such as RoHS (Restriction of Hazardous Substance ) and ELV (End of Life Vehicles Directives ) ,etc., it demonstrates people's resolution to environmental protection. Automobile industry, one of the important industries of our
country, must face the challenge of the environmental protection topic.Therefore by improving the green design ability of automobile industry, we can increase the competitiveness in the world for automobile industry of our country.
This study utilizes Toxic Potential Indicator (TPI), life cycle cost and product value to built up an assessment indicator for vehicles chemical
substances. This study proposes the ratio of cost to value (C/V) by combing life cycle cost and value of products. Dividing the assessment indicator into
six blocks according to different characteristics of the products can help designer can to choose the suitable product easily. Furthermore, the auxiliary
software for assessment indicator is developed to simplify the procedure of assessing. The result of assessing can be used as designer's material choosing or improving evaluation criteria for product design.

Blanchard, B. S. and Fabrycky, W. J., “Systems Engineering and Analysis
3rd Edition,” Prentice Hall International Series in Industrial and Systems
Engineering, 1998 .

Chung, J., Lee, H., Middendorf, A. and Zuber, K. H., “A Study on the Trace
of Appropriate Ecodesign Strategies Applying "Instep-DfE" and "IZM-EE
toolbox" on a PDA,” Proceedings of EcoDesign2003: Third International
Symposium on Environmentally Conscious Design and Inverse
Manufacturing, pp. 291-296, Tokyo, Japan, Dec. 8-11, 2003.

Clarke, J. D., “Life Cycle Cost: An examination of its application in the
united states, and potential for use in the Australian defense forces,” Thesis
of M.S, Naval Postgraduate School, 1990.

Dangel, R., “Integrated Lgistic Support (ILS) Implementation in the Naval
Ship System Command,” ASE 6th annual technical symposium, pp. 1-25,
1969.

Dougan, K. W. and Reilly, M. C., ”Quantitative reliability methods improve
plant uptime,” Hydrocarbon processing, Aug. ‘93, pp. 131-141, 1993.

Environment Agent, Japan, “Study Group for Developing a System for
Environmental Accounting”, 2000, Developing an Environmental
Accounting System（2000 Report）, pp.33.

Epstein, M. J. “Measuring Corporate Environmental Performance,”
pp154-156, 1996.

Mitchell L. Kennedy, “Total Cost Assessment for Environmental Engineers
and Managers,” pp.6-7. , 1998

Müller, J., Hagelüken, M., Griese, H. and Reichl, H., “Technological
Innovation Started by Environmental Concerns,” Proceedings of Electronics
Goes Green 2004+, pp. 315-319, Berlin, Germany, Sep. 6-8, 2004.

Nissen, N. F., Griese, H., Middendorf, A., Müller, J., Pötter, H. and Reichl,
56
H., “Environmental Assessment of Electronics: A New Model to Bridge
the Gap Between Full Life Cycle Evaluations and Product Design,”
Proceedings of 1997 IEEE International Symposium on Electronics and the
Environment, pp. 182-187, May 5-7, 1997.

Nissen, N. F., Griese, H., Middendorf, A., Müller, J., Pötter, H. and Reichl,
H., “An Environmental Comparison of Packaging and Interconnection
Technologies,” Proceedings of 1998 IEEE International Symposium on
Electronics and the Environment, pp. 106-111, May 4-6, 1998.
Nissen, N. F., Naunin D., Reichl H. and Wagemann, “Entwicklung eines
ökologischen Bewertungsmodells zur Beurteilung elektronischer
Systeme”,2001

Ram, B., Stevels, A., Griese, H., Middendorf, A., Muller, J., Nissen, N. F.,
and Reichl, H., “Environmental performance of mobile products,”
Proceedings of 1999 IEEE International Symposium on Electronics and the
Environment, pp. 140-145, May 11-13, 1999.

Schischke, K., Deubzer, O., Griese, H. and Stobbe, I., “LCA for
Environmental Management and Eco-Design in the Electronics Industry-State
of the Art and Screening Approaches–,” InLCA/LCM 2002- Life Cycle
Assessment and Life Cycle Management E-Conference
(www.lcacenter.org/lca-lcm), May 20-25, 2002.

Sekhar, S. C., and Toon, K. L. C., ”On the study of energy performance and
life cycle cost of smart window, ”Energy and Buildings, VOL 28,
pp.307-316 ,1998.

United Nations, European Commission, International Monetary Fund,
Organization for Economic Co-operation and Development and World
Bank, ”Handbook of National Accounting-Integrated Environmental and
Economic Accounting 2003,” 2003.

U.S. EPA, “An Introduction to Environmental Accounting As a Management
Tool-Key Concept and Terms, ” 1995.

Vogtlander, J. G., Bijma, A., and Brezet, H. C.,” Communicating the
eco-efficiency of products and services by means of the eco-costs/value
model ,”Journal Cleaner Production, Vol. 10, pp.57-67, 2002.

Yen, S. B. and Chen, J. L., "The Development of Taiwan’s Toxic Potential
Indicator (TPI)," Proceedings of EcoDesign 2003: Third International
Symposium on Environmentally Conscious Design and Inverse
Manufacturing, pp.632-635, Tokyo, Japan, Dec. 8-11, 2003.

王 立彥，環境成本核算與環境會計體系，經濟科學，pp. 53-63，1998 第6期。

李 涵茵 與 林 幸嫻，創造企業的綠色盈餘您需要改變算帳方法－淺談環境成本
會計，永續發展雙月刊，2006年6月15日。

張 健梅，環境會計中兩種有效可行的方法―作業成本法和生命週期成本法，四川
會計，1999第6期。

黃 璿彬，整合生命週期評估與成本模式的綠色設計方法之研究，國立成功大學
機械工程學系碩士論文，2000。

陳 家豪 與 嚴 聖博，建立光電相關產業毒性潛能指標計畫，台灣電子檢驗中心
委託學術機構研究計畫成果報告，2002年11月。

陳 正銘，毒性潛能指標於車用化學物質之評估技術研究，國立成功大學機械工程
學系碩士論文，2005。

嚴 聖博，陳 家豪，陳 潤明，卓 訓全 與 王 瀅琇，毒性潛能指標（TPI）在台灣
之初步應用， 2003永續性產品與產業管理研討會，成功大學，台南，
2003年3月15日。