近年來全球人口快速成長，產生的廢棄物數量也越來越多。目前世界各國已開始注意產品的回收、再利用以及最終處理等程序該如何做的更完善。國際間也制定了許多環保法規像是廢電子電機設備(WEEE)指令和有害物質限用(RoHS)指令，而我國也順應此綠色趨勢提出了許多減少環境危害的做法。
根據台灣行政院環保署統計，電腦是最快速成長的固體廢棄物種類。為了延續電腦的生命週期以降低對環境的危害，一些民間回收業者從公益和環保的角度進行二手電腦回收轉贈的活動。然而昂貴的運輸和整修費用，加上收入來源有限，導致業者虧損的營運狀況發生，探究其原因為電腦回收數量不足，以及回收的電腦品質狀況不確定所致。
本研究依此問題點為核心，結合文獻和台灣回收電腦的現況發展一逆物流網路數學模式，藉此分析電腦的回收數量與品質狀況對二手電腦轉贈業者所整合之逆物流體系的成本與收益造成什麼樣之影響。最後以一案例業者的實際資料進行模式的分析，以驗證本研究模式應用在實務上的可行性。
分析結果顯示，案例業者一個月須至少回收345台電腦才可滿足其逆物流體系損益平衡的理想情況，而電腦回收數量越多，對於業者的營運虧損狀況較為有利；且當再生電腦產出率越高，所需之損益平衡回收數量會逐漸上升，各階層的成本以及收益也有上升的趨勢，此分析結果可做為業者後續改善回收流程和決策制定的參考依據。

In recent years, global population grows rapidly and the amount of waste has increased. Currently, the world has already paid attentions to the procedures of product recovery, reuse and final disposal to be more comprehensive. Many international environment regulations has been legislated such as Waste Electronics and Electrical Equipment(WEEE) and Restriction of Hazardous Substance(RoHS). In Taiwan, government also provides practical methods to reduce environmental hazards as a response to the green trend.
According to the Environmental Protection Administration in Taiwan, computer is the most rapidly growing category of solid wastes. In order to extend the life cycle of the computers as a strategy of reducing environmental tragedies, some private recycling industries do the activity of donating computers from the perspective of public welfare and environmental protection. However, both the cost of computer transportation and renovation are high and the income is limited. As the result, the deficit is occurred due to the insufficient amount of recycling computer and the uncertainty of quality.
This study develops a reverse logistics network model from the problem combined the literature and the current process of recycling computer in Taiwan. Then, use this model to analyze the impact of recycling quantity and quality on operation cost and income in the computer reverse logistics network and verify the model’s feasibility in practice by a real company data.
The result shows that the ideal break-even point of this network model in this case is 345 computers within a month. The more computers are recycled, the more benefit to the deficit condition. In addition, the break-even amount, cost and income will be improved by the increasing λQ. The results of this study can be referenced of process improvement and decision making to the industries.

中文部分
陳怡君，2009，「台灣電子公司因應歐盟環保指令及綠色供應鏈管理規範之採購
做法探討」，國立清華大學工業工程與工程管理研究所碩士論文。
劉謹源，2008，「廢電子產品回收之模糊成本效益分析」，國立台灣大學工業工程
學研究所碩士論文。
劉勝東，2009，「電腦應用概況報告」。行政院主計處電子處理資料中心。
魏凡峰，2002，「逆物流對供應鏈體系成本與時間之影響」，國立成功大學工業管
理研究所碩士論文。
戴輝文，2005，「導入符合RoHS指令之綠色產品管理系統－以IC設計公司為
例」，國立清華大學工業工程與工程管理研究所碩士論文。

英文部分
Abu Bakar, M. S., & Rahimifard, S., (2008) "An integrated framework for planning of recycling activities in electrical and electronic sector," International Journal of Computer Integrated Manufacturing, Vol. 21, No. 6, pp. 617-630.
Achillas, C., Vlachokostas, C., Aidonis, D., Moussiopoulos, N., Iakovou, E., & Banias, G., (2010) "Optimising reverse logistics network to support policy-making in the case of electrical and electronic equipment," Waste Management, Vol. 30, No. 12, pp. 2592-2600.
Barros, A. I., Dekker, R., & Scholten, V., (1998) "A two-level network for recycling sand: A case study," European Journal of Operational Research, Vol. 110,
No. 2, pp. 199-214.
Beamon, B. M., & Fernandes, C., (2004) "Supply-chain network configuration for product recovery," Production Planning & Control, Vol. 15, No. 3,
pp. 270-281.
Biehl, M., Prater, E., & Realff, M. J., (2007) "Assessing performance and uncertainty in developing carpet reverse logistics systems," Computers & Operations Research, Vol. 34, No. 2, pp. 443-463.
Bufardi, A., Gheorghe, R., Kiritsis, D., & Xirouchakis, P., (2004) "Multicriteria decision-aid approach for product end-of-life alternative selection," International Journal of Production Research, Vol. 42, No. 16, pp. 3139-3157.
Chien, M. K., & Shih, L. H., (2007) "An empirical study of the implementation of green supply chain management practices in the electrical and electronic industry and their relation to organizational performances," International Journal of Environmental Science and Technology, Vol. 4, No. 3, pp. 383-394.
Craig, R. C., & Lisa, M. E., (1998) "Reverse logistics: A review of the literature and framework for future investigation," Journal of Business Logistics, Vol. 19, No. 1, pp. 85-102.
Fleischmann, M., Beullens, P., Bloemhof-Ruwaard, J. M., & Van Wassenhove, L. N., (2001) "The impact of product recovery on logistics network design," Production and Operations Management, Vol. 10, No. 2, pp. 156-173.
Fleischmann, M., BloemhofRuwaard, J. M., Dekker, R., vanderLaan, E., vanNunen, J., & VanWassenhove, L. N., (1997) "Quantitative models for reverse logistics: A review," European Journal of Operational Research, Vol. 103, No. 1, pp. 1-17.
Fleischmann, M., Krikke, H. R., Dekker, R., & Flapper, S. D. P., (2000) "A characterisation of logistics networks for product recovery," Omega-International Journal of Management Science, Vol. 28, No. 6,
pp. 653-666.
Georgiadis, P., & Vlachos, D., (2004) "The effect of environmental parameters on product recovery," European Journal of Operational Research, Vol. 157, No. 2, pp. 449-464.
Jayaraman, V., Patterson, R. A., & Rolland, E., (2003) "The design of reverse distribution networks: Models and solution procedures," European Journal of Operational Research, Vol. 150, No. 1, pp. 128-149.
Lamber, D. M., & Stock, J. R., (1982) Strategic Physical Distribution Management, RD Irwin Homewood.
Lee, D. H., & Dong, M., (2008) "A heuristic approach to logistics network design for end-of-lease computer products recovery," Transportation Research Part E-Logistics and Transportation Review, Vol. 44, No. 3, pp. 455-474.
Mitra, S., (2007) "Revenue management for remanufactured products," Omega-International Journal of Management Science, Vol. 35, No. 5,
pp. 553-562.
Murphy, P., (1986) "A preliminary-study of transportation and warehousing aspects of reverse distribution," Transportation Journal, Vol. 25, No. 4, pp. 12-21.
Mutha, A., & Pokharel, S., (2009) "Strategic network design for reverse logistics and remanufacturing using new and old product modules," Computers & Industrial Engineering, Vol. 56, No. 1, pp. 334-346.
Ravi, V., Shankar, R., & Tiwari, M. K., (2005) "Analyzing alternatives in reverse logistics for end-of-life computers: ANP and balanced scorecard approach," Computers & Industrial Engineering, Vol. 48, No. 2, pp. 327-356.
Rubio, S., Chamorro, A., & Miranda, F. J., (2008) "Characteristics of the research on reverse logistics (1995-2005)," International Journal of Production Research, Vol. 46, No. 4, pp. 1099-1120.
Sasikumar, P., Kannan, G., & Haq, A. N., (2010) "A multi-echelon reverse logistics network design for product recovery-a case of truck tire remanufacturing," International Journal of Advanced Manufacturing Technology, Vol. 49,
No. 9-12, pp. 1223-1234.
Shih, L. H., (2001) "Reverse logistics system planning for recycling electrical appliances and computers in Taiwan," Resources Conservation and Recycling, Vol. 32, No. 1, pp. 55-72.
Spengler, T., Puchert, H., Penkuhn, T., & Rentz, O., (1997) "Environmental integrated introduction and recycling management," European Journal of Operational Research, Vol. 97, No. 2, pp. 308-326.
Thierry, M., Salomon, M., Nunen, J. V., & Wassenhove, L. V., (1995) "Strategic issue in product recovery management," California Management Review, Vol. 37, No. 2, pp. 114-135.
Tsai, W. H., & Hung, S. J., (2009) "Treatment and recycling system optimisation with activity-based costing in WEEE reverse logistics management: an environmental supply chain perspective," International Journal of Production Research, Vol. 47, No. 19, pp. 5391-5420.
Wang, I. L., & Yang, W. C., (2007) "Fast heuristics for designing integrated E-waste reverse logistics networks," IEEE Transactions on Electronics Packaging Manufacturing, Vol. 30, No. 2, pp. 147-154.
Yu, M. C., & Wu, P. S., (2010) "A simulation study of the factors influencing the design of a waste collection channel in Taiwan," International Journal of Logistics-Research and Applications, Vol. 13, No. 4, pp. 257-271.

網站部分
http://www.ema.org.tw/，社團法人台灣環境管理協會。
http://www.tw.sgs.com/，SGS台灣檢驗科技有限公司。
http://ivy5.epa.gov.tw/epalaw/index.aspx，行政院環保署。
http://www.triple-e.org.tw/links.html，98年二手電腦回收轉贈計畫。
http://www.talm.org.tw，中華民國物流協會。