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    题名: A product-mix decision model using green manufacturing technologies under activity-based costing
    作者: 呂俊德;Tsai, Wen-Hsien;Chen, Hui-Chiao;Leu, Jun-Der;Chang, Yao-Chung;Lin, Thomas W.
    贡献者: 管理學院企業管理學系
    关键词: Activity-based costing (ABC);Animal, plant and microbial ecology;Applied ecology;Applied sciences;Biological and medical sciences;Conservation, protection and management of environment and wildlife;decision making;Environment and sustainable development;Exact sciences and technology;Fundamental and applied biological sciences. Psychology;Green manufacturing technologies (GMTs);industry;Mathematical programming approach;Pollution;Product-mix decision;profitability;sustainable manufacturing;Theory of constraints (TOC)
    日期: 2013-10-15
    上传时间: 2026-04-23 11:17:12 (UTC+8)
    出版者: Elsevier Ltd.;Kidlington: Elsevier Ltd
    摘要: 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
    显示于类别:[企業管理學系] 期刊論文

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