An Activity-Based Costing decision model for life cycle assessment in green building projects

NCUIR > School of Management at National Central University > Department of Business Administration > journal & Dissertation > Item 987654321/102824

Please use this identifier to cite or link to this item: https://ir.lib.ncu.edu.tw/handle/987654321/102824

Title:	An Activity-Based Costing decision model for life cycle assessment in green building projects
Authors:	蔡文賢;Tsai, Wen-Hsien;Yang, Chih-Hao;Chang, Jui-Chu;Lee, Hsiu-Li
Contributors:	管理學院企業管理學系
Keywords:	Activity based costing;Activity-Based Costing (ABC);Building construction;Carbon;CO2 emission costs;Construction costs;Construction equipment;Cost engineering;Decision making;Decision making models;Emissions control;Energy conservation;Green building project;Green buildings;Integer programming;Life cycle assessment;Life cycles;OR in service industries;Resource management;Social responsibility;Studies
Date:	2014-10-16
Issue Date:	2026-04-23 11:17:30 (UTC+8)
Publisher:	Elsevier;Amsterdam: Elsevier B.V
Abstract:	摘要： •Incorporating LCA thinking into the cost measurement for green building.•Incorporating capacity expansion and CO2 emission costs into an ABC decision model.•Proposing a mathematical programming approach in selecting green building projects.•Management must incorporate CO2 emission cost into overall green building project costs.•Low-carbon construction methods do affect the decisions of green building project. Carbon emissions are an increasingly important consideration in sustainable environmental development. In the green building industry, green construction cost controls and low-carbon construction methods are considered to be the key barriers encountered. Based on Corporate Social Responsibility (CSR) policy, management of carbon emissions from green building projects contributes to the acquisition of accurate building cost information and to a reduction in the environmental impact of these projects. This study focuses on the CO2 emission costs and low-carbon construction methods, and proposes a 0–1 mixed integer programming (0–1 MIP) decision model for integrated green building projects, using an Activity-Based Cost (ABC) and life cycle assessment (LCA) approach. The major contributions of this study are as follows: (1) the integrated model can help construction company managers to more accurately understand how to allocate resources and funding for energy saving activities to each green building through appropriate cost drivers; (2) this model provides a pre-construction decision-making tool which will assist management in bidding on environmentally-friendly construction projects; and (3) this study contributes to the innovation operation research (OR) literature, especially in regard to incorporating the life cycle assessment measurement into construction cost management by utilizing a mixed decision model for green building projects. 出版者： Amsterdam: Elsevier B.V 出版日期： 2014-10-16 出處： European journal of operational research, 2014-10, Vol.238 (2), p.607-619 版權： 2014 Elsevier B.V. 版權： Copyright Elsevier Sequoia S.A. Oct 16, 2014 識別號： ISSN: 0377-2217 識別號： EISSN: 1872-6860 識別號： DOI: 10.1016/j.ejor.2014.03.024 識別號： CODEN: EJORDT
Appears in Collections:	[Department of Business Administration ] journal & Dissertation

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