Application of Activity-Based Costing to Green Industry for Profitability and Performance Enhancement -- Recycling of Blast Furnace Slag as an Example

Kun-Ming Yang and Shen-Ho Chang

Advances in Management and Applied Economics, 2018, vol. 8, issue 3, 3

Abstract: To pursue more comfortable living human beings have overexploited resources, accumulated large amounts of waste and damaged the natural ecological environments, resulting in extreme climates. Slag produced by blast furnaces in the steel industry may be recycled grinded to slag powder, a building material and cement substitute, which may reduce cement mining and create multiple economic benefits. In the case study, Activity-Based Costing (ABC) is experimentally employed to the first-phase slag powder production and the second-phase ultrafine slag power and cement production. Modification of the activities flow has improved the activities effectiveness and saved the indirect costs, thus enhancing the company’s competitiveness and profitability. JEL classification numbers: JEL: M00, M40, M41, M49Keywords: Small and Medium Size Enterprise (SMEs), Green Industry, Activity-Based Costing (ABC), Water- Quenched Blast Furnace Slag, operation analysis

Date: 2018
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