TY - JOUR
T1 - Activity-based standard costing product-mix decision in the future digital era
T2 - Green recycling steel-scrap material for steel industry
AU - Tsai, Wen Hsien
AU - Lan, Shu Hui
AU - Huang, Cheng Tsu
N1 - Publisher Copyright:
© 2019 by the authors.
PY - 2019/2/10
Y1 - 2019/2/10
N2 - 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.
AB - 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.
KW - Activity-Based Costing (ABC)
KW - Activity-Based Standard Costing (ABSC)
KW - Enterprise Resource Planning (ERP)
KW - Manufacturing Execution System (MES)
UR - http://www.scopus.com/inward/record.url?scp=85061338308&partnerID=8YFLogxK
U2 - 10.3390/su11030899
DO - 10.3390/su11030899
M3 - 期刊論文
AN - SCOPUS:85061338308
SN - 2071-1050
VL - 11
JO - Sustainability (Switzerland)
JF - Sustainability (Switzerland)
IS - 3
M1 - 899
ER -