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Integrating the activity-based costing system and life-cycle assessment into green decision-making

Author

Listed:
  • Wen-Hsien Tsai
  • Tsen-Shu Tsaur
  • Yu-Wei Chou
  • Jau-Yang Liu
  • Jui-Ling Hsu
  • Chu-Lun Hsieh

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.

Suggested Citation

  • Wen-Hsien Tsai & Tsen-Shu Tsaur & Yu-Wei Chou & Jau-Yang Liu & Jui-Ling Hsu & Chu-Lun Hsieh, 2015. "Integrating the activity-based costing system and life-cycle assessment into green decision-making," International Journal of Production Research, Taylor & Francis Journals, vol. 53(2), pages 451-465, January.
    • Handle: RePEc:taf:tprsxx:v:53:y:2015:i:2:p:451-465
    DOI: 10.1080/00207543.2014.951089
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    Citations

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    Cited by:

    1. Wen-Hsien Tsai & Shi-Yin Jhong, 2018. "Carbon Emissions Cost Analysis with Activity-Based Costing," Sustainability, MDPI, vol. 10(8), pages 1-26, August.
    2. Wen-Hsien Tsai & Po-Yuan Chu & Hsiu-Li Lee, 2019. "Green Activity-Based Costing Production Planning and Scenario Analysis for the Aluminum-Alloy Wheel Industry under Industry 4.0," Sustainability, MDPI, vol. 11(3), pages 1-20, February.
    3. Grégory Wegmann, 2017. "A typology of cost accounting practices based on activity - based costing - a strategic cost management approach and a case study," Post-Print hal-01858953, HAL.
    4. Wen-Hsien Tsai & Shu-Hui Lan & Cheng-Tsu Huang, 2019. "Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry," Sustainability, MDPI, vol. 11(3), pages 1-30, February.
    5. Foivos Psarommatis & Gökan May, 2023. "A Systematic Analysis for Mapping Product-Oriented and Process-Oriented Zero-Defect Manufacturing (ZDM) in the Industry 4.0 Era," Sustainability, MDPI, vol. 15(16), pages 1-20, August.
    6. Maria-Victòria Sánchez-Rebull & Angels Niñerola & Ana-Beatriz Hernández-Lara, 2023. "After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review," SAGE Open, , vol. 13(2), pages 21582440231, June.

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