Activity-based standard costing product-mix decision in the future digital era: Green recycling steel-scrap material for steel industry

研究成果: 雜誌貢獻期刊論文同行評審

18 引文 斯高帕斯(Scopus)

摘要

According to the advanced technologies of digitalization and automation, the interconnection with each individual object is created from data acquisitions into data feedback in the integrated platform of the Manufacturing Execution System (MES). MES automatically and immediately links various functional systems. The time of electronic production management is coming soon, and Activity-Based Standard Costing (ABSC) will be used in the new era. On the other hand, there are environmental protection issues; thus, the high-tech method of the Electric Arc Furnace (EAF) uses the complicated recycling material of steel-scrap, which hypothetically enhances product-mix decisions, as based on the ABSC theory, with a mathematical programming approach.

原文???core.languages.en_GB???
文章編號899
期刊Sustainability (Switzerland)
11
發行號3
DOIs
出版狀態已出版 - 10 2月 2019

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