Integrating the activity-based costing system and life-cycle assessment into green decision-making

Wen Hsien Tsai, Tsen Shu Tsaur, Yu Wei Chou, Jau Yang Liu, Jui Ling Hsu, Chu Lun Hsieh

Research output: Contribution to journalArticlepeer-review

27 Scopus citations

Abstract

The main objective of this study is to develop a model for decision-making associated with the activity-based costing (ABC) system within the life-cycle assessment (LCA) aspects for the electrical and electronic industry. In order to maximise a companys profits and minimise environmental impact within limited constraints and resources, a mathematical programming model and green optimal manufacturing decisions have been proposed. Our findings provide insight into green businesses, and are beneficial in terms of environmental management in a competitive industry. The proposed programming model is put forward as a green management tool that provides enterprise advantages and niches, and reaches environmental sustainability goals.

Original languageEnglish
Pages (from-to)451-465
Number of pages15
JournalInternational Journal of Production Research
Volume53
Issue number2
DOIs
StatePublished - 17 Jan 2015

Keywords

  • activity-based costing (ABC)
  • decision-making
  • environmental management
  • global warming potential (GWP)
  • life-cycle assessment (LCA)
  • mathematical programming model

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