Using activity-based costing to evaluate capital investments for green manufacturing systems

Wen Hsien Tsaia, Hui Chiao Chena, Jau Yang Liub, Shu Ping Chena, Yu Shan Shena

研究成果: 雜誌貢獻期刊論文同行評審

26 引文 斯高帕斯(Scopus)

摘要

The purpose of this study is to assess how an activity-based costing (ABC) system can assist the justification of capital investments for green manufacturing systems (GMSs). We provide an investment decision model and a numerical example for the justification of GMS based on the ABC system to include not only the direct performances but also the intangible benefits that are generated by the adoption of GMS. Our findings provide insight into the value of capital investments for a GMS based ABC system and demonstrate the opportunity to reduce pollution while simultaneously improving the value of investment.

原文???core.languages.en_GB???
頁(從 - 到)7275-7292
頁數18
期刊International Journal of Production Research
49
發行號24
DOIs
出版狀態已出版 - 1 12月 2011

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