Integrating the activity-based costing system and life-cycle assessment into green decision-making
| Autor: | Wen Hsien Tsai, Jui Ling Hsu, Yu Wei Chou, Tsen Shu Tsaur, Chu Lun Hsieh, Jau-Yang Liu |
|---|---|
| Rok vydání: | 2014 |
| Předmět: |
Engineering
business.industry Strategy and Management Competitive industry Management Science and Operations Research Industrial and Manufacturing Engineering Risk analysis (engineering) Order (exchange) Sustainability Systems engineering Programming paradigm Green management Environmental impact assessment business Activity-based costing Life-cycle assessment |
| Zdroj: | International Journal of Production Research. 53:451-465 |
| ISSN: | 1366-588X 0020-7543 |
| DOI: | 10.1080/00207543.2014.951089 |
| Popis: | 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 company’s 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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