1. Integrating the activity-based costing system and life-cycle assessment into green decision-making.
- Author
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Tsai, Wen-Hsien, Tsaur, Tsen-Shu, Chou, Yu-Wei, Liu, Jau-Yang, Hsu, Jui-Ling, and Hsieh, Chu-Lun
- Subjects
ACTIVITY-based costing ,PRODUCT life cycle ,DECISION making -- Environmental aspects ,GLOBAL warming ,ENVIRONMENTAL management ,MATHEMATICAL programming ,ELECTRONIC industries ,GREEN business ,COMPETITIVE advantage in business ,SUSTAINABILITY - Abstract
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. [ABSTRACT FROM PUBLISHER]
- Published
- 2015
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