摘要： The purpose of this study is to assess how the integration of activity-based costing (ABC) and the theory of constraints (TOC), as well as the application of a mixed-integer programming (MIP) model, can assist in making decisions about product-mix using green manufacturing technologies (GMTs). This study proposes a mathematical programming model to analyze the profitability of a product-mix decision based on the ABC and TOC, with the adoption of new GMTs. Using a numerical example from a metal component parts manufacturer in the automotive industry, the findings of this study provide insight into the value of mathematical programming approaches for GMTs investment and product-mix decision making based on ABC systems while simultaneously improving the value of green manufacturing technology investments. 出版者： Kidlington: Elsevier Ltd 出版日期： 2013-10-15 出處： Journal of cleaner production, 2013-10, Vol.57, p.178-187 版權： 2013 版權： 2014 INIST-CNRS 識別號： ISSN: 0959-6526 識別號： EISSN: 1879-1786 識別號： DOI: 10.1016/j.jclepro.2013.04.011
