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

NCUIR > School of Management at National Central University > Department of Business Administration > journal & Dissertation > Item 987654321/103040

Please use this identifier to cite or link to this item: https://ir.lib.ncu.edu.tw/handle/987654321/103040

Title:	Integrating the activity-based costing system and life-cycle assessment into green decision-making
Authors:	蔡文賢;Tsai, Wen-Hsien;Tsaur, Tsen-Shu;Chou, Yu-Wei;Liu, Jau-Yang;Hsu, Jui-Ling;Hsieh, Chu-Lun
Contributors:	管理學院企業管理學系
Keywords:	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
Date:	2015-01-01
Issue Date:	2026-04-23 11:22:15 (UTC+8)
Publisher:	Taylor and Francis Ltd.;London: Taylor & Francis
Abstract:	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
Appears in Collections:	[Department of Business Administration ] journal & Dissertation

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