In response to the growing problems of climate change and global warming, airline companies, as members of the global village, are actively promoting energy-saving and carbon reducing measures, and are strictly controlling and managing greenhouse gases generated in the process of providing high-quality transportation services in an attempt to reduce environmental impacts. As environmental protection has become an indicator of Corporate Social Responsibility (CSR), this study integrates Activity-Based Costing (ABC) and the Theory of Constraints (TOC) and adopts a mathematical programming model in an attempt to provide the airline industry with a method to lower fuel consumption by reducing the weight of seats in passenger cabins. In order to contribute to environmental protection, future research could develop a variety of energy-saving and carbon reducing programs on the basis of this model.
- Activity-based costing (ABC)
- Corporate social responsibility (CSR)
- Mathematical programming model
- Theory of constraints (TOC)