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

Wen-Hsien Tsai, Tsen-Shu Tsaur, Yu-Wei Chou, Jau-Yang Liu, Jui-Ling Hsu and Chu-Lun Hsieh

International Journal of Production Research, 2015, vol. 53, issue 2, 451-465

Abstract: 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.

Date: 2015
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Citations: View citations in EconPapers (7)

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DOI: 10.1080/00207543.2014.951089

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