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

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.