Using activity-based costing to evaluate capital investments for green manufacturing systems
| Autor: | Jau-Yang Liu, Yu-Shan Shen, Hui-Chiao Chen, Shu-Ping Chen, Wen Hsien Tsai |
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| Rok vydání: | 2011 |
| Předmět: |
Capital budgeting
Strategy and Management Capital (economics) Value (economics) Operations management Business Management Science and Operations Research Environmental economics Investment (macroeconomics) Green manufacturing Activity-based costing Decision model Industrial and Manufacturing Engineering |
| Zdroj: | International Journal of Production Research. 49:7275-7292 |
| ISSN: | 1366-588X 0020-7543 |
| DOI: | 10.1080/00207543.2010.537389 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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