文化大學機構典藏 CCUR:Item 987654321/30861
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    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/30861


    题名: Integrating the activity-based costing system and life-cycle assessment into green decision-making
    作者: Tsai, Wen-Hsien
    Tsaur, Tsen-Shu
    Chou, Yu-Wei
    Liu, Jau-Yang
    Hsu, Jui-Ling
    Hsieh, Chu-Lun
    贡献者: Dept Accounting
    关键词: environmental management
    global warming potential (GWP)
    mathematical programming model
    life-cycle assessment (LCA)
    decision-making
    activity-based costing (ABC)
    日期: 2015-01
    上传时间: 2015-11-03 15:52:18 (UTC+8)
    摘要: 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.
    關聯: INTERNATIONAL JOURNAL OF PRODUCTION RESEARCH 卷: 53 期: 2 頁碼: 451-465
    显示于类别:[會計學系暨研究所 ] 期刊論文

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