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

doi:10.1080/00207543.2014.951089

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

Department of Business Administration

Research output: Contribution to journal › Article › peer-review

32 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 language	English
Pages (from-to)	451-465
Number of pages	15
Journal	International Journal of Production Research
Volume	53
Issue number	2
DOIs	https://doi.org/10.1080/00207543.2014.951089
State	Published - 17 Jan 2015

Keywords

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

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.1080/00207543.2014.951089

Cite this

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AU - Tsaur, Tsen Shu

AU - Chou, Yu Wei

AU - Liu, Jau Yang

AU - Hsu, Jui Ling

AU - Hsieh, Chu Lun

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

Abstract

Keywords

UN SDGs

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