Using activity-based costing to evaluate capital investments for green manufacturing systems

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/24130

Title:	Using activity-based costing to evaluate capital investments for green manufacturing systems
Authors:	Tsai, WH (Tsai, Wen-Hsien) Chen, HC (Chen, Hui-Chiao) Liu, JY (Liu, Jau-Yang) Chen, SP (Chen, Shu-Ping) Shen, YS (Shen, Yu-Shan)
Contributors:	Dept Accounting
Keywords:	environmental management activity-based costing (ABC) green manufacturing system (GMS) capital investments net present value (NPV)
Date:	2011
Issue Date:	2013-01-31 14:45:15 (UTC+8)
Abstract:	The purpose of this study is to assess how an activity-based costing (ABC) system can assist the justification of capital investments for green manufacturing systems (GMSs). We provide an investment decision model and a numerical example for the justification of GMS based on the ABC system to include not only the direct performances but also the intangible benefits that are generated by the adoption of GMS. Our findings provide insight into the value of capital investments for a GMS based ABC system and demonstrate the opportunity to reduce pollution while simultaneously improving the value of investment.
Relation:	INTERNATIONAL JOURNAL OF PRODUCTION RESEARCH 卷: 49 期: 24 頁數: 7275-7292
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] periodical articles

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