To respond to the increasingly serious problems of a lack of workers, the need to control costs, and environmental issues such as carbon emissions, the footwear industry must change its production model to produce highly competitive products. This research aimed to solve the problem of the lack of workers and ameliorate environmental issues by using the activity-based costing (ABC) approach and the theory of constraint to effectively track related costs with the green production decision model (GPDM). This study used knitted footwear production as a case for effectively integrating the advantages of shoemaking and textiles with the ABC approach. These changes could help footwear companies to effectively control costs and increase productivity. From the literature and the sensitivity analysis of carbon tax rates, it could be reasoned that companies will have the motive to implement the low-carbon technologies with higher cost at the higher level of carbon tax rates.