在環保意識逐漸提高的今日，身處於世界資訊工業主要供應鍊的台灣，將率先面臨歐盟因應綠色產品的趨勢而訂定的綠色產品相關環保指令，其所衍生出對產品設計、製造的各種高標準驗證要求，攸關企業及國家經濟發展，如何增進產品品質，減少對環境的衝擊，以符合綠色採購規範更是刻不容緩的議題。
X倍數（Factor X）指標是檢視產品設計、製造生產、環境負荷以及評價產品服務和技術進步的一種指標，是以環境保護的觀點做為產品的評價依據，用以衡量產品對於生活品質的一種方法，因為X倍數指標簡單明瞭的特性，已逐漸為先進國家採用做為企業相對於社會責任的一種評估依據。
由於X倍數方法中的各種的評價依據，尚無一致的標準可供遵循，各家廠商於數據資料的取得與結果的產出，仍存在不同的歧見，本文以液晶顯示器（TFT-LCD Monitor）為例，利用各家方法進行計算分析，藉此對新、舊產品進行評價，並結合價值工程觀念，歸納一套涵蓋產品成本的計算方法，以期成為分析產品於設計和製造生產階段可進步性和改善方向的一種指標。

With today's environmental consciousness progressively rising, Taiwan, as the major global information industry supplier, is taking a lead to face EU (European Union) green product related environmental legislation originating from the green product trend. With the resulting high standard of quality assurance requirements in product design and manufacture affecting the economic development of the nation and enterprises, how to advance product quality to reduce the impact on environmental damage in order to match the criteria for green purchasing is the most imperative topic.
The Factor X index is an indicator based on environmental protection considerations as a basis for evaluating product design, manufacture and environmental burden as well as to appraise product service and technology improvement. It is also a method of measuring the impact of a product on the quality of life. With the simplicity and comprehensibility of the Factor X index, it has been gradually adopted by developed countries as an evaluation basis for enterprises’ social responsibility.
Due to the lack of identical standards for the miscellaneous evaluation based on the Factor X index; each manufacturer holds a different opinion on the acquisition of data and results. This paper used the TFT-LCD Monitor as an example and performed calculations and analysis by using each manufacturer’s method to give an assessment for new and older products. Moreover, it incorporated the concept of Value Engineering and ultimately derived a calculation method that includes product cost. It aims to become an indicator for product analysis of improvement and modification feasibility during the product design and manufacturing phases.

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參考網站1: http://www.displaysearch.com/free/pricewise.html
參考網站2: http://www.csc.com.tw/index.asp
參考網站2: http://www.chimeicorp.com/tw/default.asp