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    請使用永久網址來引用或連結此文件: https://ir.lib.ncu.edu.tw/handle/987654321/103040


    題名: Integrating the activity-based costing system and life-cycle assessment into green decision-making
    作者: 蔡文賢;Tsai, Wen-Hsien;Tsaur, Tsen-Shu;Chou, Yu-Wei;Liu, Jau-Yang;Hsu, Jui-Ling;Hsieh, Chu-Lun
    貢獻者: 管理學院企業管理學系
    關鍵詞: Activity based costing;activity-based costing (ABC);Assessments;Decision making;Decision making models;Electronics industry;Environmental impact;Environmental management;global warming potential (GWP);Life cycle assessment;Life cycle costs;life-cycle assessment (LCA);Mathematical models;Mathematical programming;mathematical programming model;Programming;Studies;Sustainability;Sustainability management
    日期: 2015-01-01
    上傳時間: 2026-04-23 11:22:15 (UTC+8)
    出版者: Taylor and Francis Ltd.;London: Taylor & Francis
    摘要: 摘要: 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.
    出版者: London: Taylor & Francis
    出版日期: 2015-01-17
    出處: International journal of production research, 2015-01, Vol.53 (2), p.451-465
    資源來源: Business Source Premier - EBSCO
    版權: 2014 Taylor & Francis 2014
    版權: Copyright Taylor & Francis Group 2015
    識別號: ISSN: 0020-7543
    識別號: EISSN: 1366-588X
    識別號: DOI: 10.1080/00207543.2014.951089
    顯示於類別:[企業管理學系] 期刊論文

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