文化大學機構典藏 CCUR:Item 987654321/29163
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    Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/29163


    Title: A green approach to the weight reduction of aircraft cabins
    Authors: Tsai, Wen-Hsien
    Chang, Yao-Chung
    Lin, Sin-Jin
    Chen, Hui-Chiao
    Chu, Po-Yuan
    Contributors: 會計系
    Keywords: Corporate Social Responsibility (CSR)
    Activity-Based Costing (ABC)
    Theory of Constraints (TOC)
    Mathematical programming model
    Date: 2014-08
    Issue Date: 2015-01-21 14:46:44 (UTC+8)
    Abstract: In response to the growing problems of climate change and global warming, airline companies, as members of the global village, are actively promoting energy-saving and carbon reducing measures, and are strictly controlling and managing greenhouse gases generated in the process of providing high-quality transportation services in an attempt to reduce environmental impacts. As environmental protection has become an indicator of Corporate Social Responsibility (CSR), this study integrates Activity-Based Costing (ABC) and the Theory of Constraints (TOC) and adopts a mathematical programming model in an attempt to provide the airline industry with a method to lower fuel consumption by reducing the weight of seats in passenger cabins. In order to contribute to environmental protection, future research could develop a variety of energy-saving and carbon reducing programs on the basis of this model. (C) 2014 Elsevier Ltd. All rights reserved.
    Relation: JOURNAL OF AIR TRANSPORT MANAGEMENT 卷: 40 頁碼: 65-77
    Appears in Collections:[Department of Accounting & Graduate Institute of Accounting] periodical articles

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