Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry

Wen-Hsien Tsai, Shu-Hui Lan and Cheng-Tsu Huang
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Wen-Hsien Tsai: Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan
Shu-Hui Lan: Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan
Cheng-Tsu Huang: Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan

Sustainability, 2019, vol. 11, issue 3, 1-30

Abstract: According to the advanced technologies of digitalization and automation, the interconnection with each individual object is created from data acquisitions into data feedback in the integrated platform of the Manufacturing Execution System (MES). MES automatically and immediately links various functional systems. The time of electronic production management is coming soon, and Activity-Based Standard Costing (ABSC) will be used in the new era. On the other hand, there are environmental protection issues; thus, the high-tech method of the Electric Arc Furnace (EAF) uses the complicated recycling material of steel-scrap, which hypothetically enhances product-mix decisions, as based on the ABSC theory, with a mathematical programming approach.

Keywords: Activity-Based Standard Costing (ABSC); Manufacturing Execution System (MES); Activity-Based Costing (ABC); Enterprise Resource Planning (ERP) (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

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