Carbon Emissions Cost Analysis with Activity-Based Costing
| Autor: | Shi Yin Jhong, Wen Hsien Tsai |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2018 |
| Předmět: |
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020209 energy Geography Planning and Development TJ807-830 02 engineering and technology 010501 environmental sciences Management Monitoring Policy and Law TD194-195 01 natural sciences Profit (economics) Renewable energy sources activity-based costing (ABC) 0202 electrical engineering electronic engineering information engineering GE1-350 Activity-based costing Environmental degradation 0105 earth and related environmental sciences Green production Environmental effects of industries and plants Renewable Energy Sustainability and the Environment green production Limiting Environmental economics Environmentally friendly Environmental sciences footwear industry Greenhouse gas Cost analysis Business carbon emissions trade |
| Zdroj: | Sustainability, Vol 10, Iss 8, p 2872 (2018) Sustainability Volume 10 Issue 8 |
| ISSN: | 2071-1050 |
| Popis: | Due to growing awareness about environmental issues, consumers are becoming more likely to purchase environmentally friendly products that involve lower carbon emissions (CE). Environmental regulations are being enforced and lower-carbon products are being produced in order to maintain competitiveness when complying with such regulations. This paper aims to explore the effect of CE on profit through three kinds of models using the activity-based costing (ABC) approach. The results indicate that governmental policy makers can effectively decrease CE by Total Quantity Control (TQC) to resolve problems of environmental degradation. Governmental policy makers can control CE by limiting the quantities of CE, thereby forcing manufacturers to decrease CE during production. Furthermore, policy makers can set up regulations on CE quotas to control CE well instead of imposing carbon taxes. Therefore, manufacturers will try their best to find methods of improving production processes, equipment, and/or materials to decrease the CE quantity and achieve maximum profit under the restricted carbon emissions quotas. |
| Databáze: | OpenAIRE |
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