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

研究成果: 雜誌貢獻期刊論文同行評審

27 引文 斯高帕斯(Scopus)

摘要

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.

原文???core.languages.en_GB???
頁(從 - 到)451-465
頁數15
期刊International Journal of Production Research
53
發行號2
DOIs
出版狀態已出版 - 17 1月 2015

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