Carbon emissions cost analysis with activity-based costing

Wen Hsien Tsai, Shi Yin Jhong

研究成果: 雜誌貢獻期刊論文同行評審

5 引文 斯高帕斯(Scopus)

摘要

Due to growing awareness about environmental issues, consumers are becoming more likely to purchase environmentally friendly products that involve lower carbon emissions (CE). Environmental regulations are being enforced and lower-carbon products are being produced in order to maintain competitiveness when complying with such regulations. This paper aims to explore the effect of CE on profit through three kinds of models using the activity-based costing (ABC) approach. The results indicate that governmental policy makers can effectively decrease CE by Total Quantity Control (TQC) to resolve problems of environmental degradation. Governmental policy makers can control CE by limiting the quantities of CE, thereby forcing manufacturers to decrease CE during production. Furthermore, policy makers can set up regulations on CE quotas to control CE well instead of imposing carbon taxes. Therefore, manufacturers will try their best to find methods of improving production processes, equipment, and/or materials to decrease the CE quantity and achieve maximum profit under the restricted carbon emissions quotas.

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文章編號2872
期刊Sustainability (Switzerland)
10
發行號8
DOIs
出版狀態已出版 - 13 8月 2018

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