Smart city and smart hospital development comprise a mainstream strategy worldwide to enhance the achievement of Sustainable Development Goals (SDGs) and Corporate Social Responsibility (CSR) practices. The smart healthcare industry needs to optimize its smart healthcare information strategies, creating the process-activity value and reducing the cost of healthcare without sacrificing the quality of patient care. This study proposes an decision model of Activity-Based Costing (ABC) concept and Multi-Criteria Decision-Making (MCDM) techniques that integrates the Decision-Making Trial and Evaluation Laboratory (DEMATEL), Analytic Network Processes (ANP), the VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) and Zero-One Goal Programming (ZOGP) to achieve optimal smart healthcare information system portfolio strategy decisions. The resulting data shows that the perspective of government policy support and the criterion of Minimize Equipment Maintenance Costs are the most significant evaluation factors, and that the Health Data Informational System and Hospital Device and Drug Management System comprise by far the optimal portfolio of smart healthcare information system which strengthen the connection between ABC and MCDM techniques in evaluation process. The major contributions of this study are as follows: (1) the proposed model contributes to the management accounting innovation development of a sustainable city and Operation Research (OR) application; (2) the integrated model can promote the smart healthcare industry development and help decision makers to more accurately understand how to allocate resources and planning for intelligent-related activities to each smart healthcare information system through appropriate cost drivers.

In past decades, many manufacturing enterprises have followed the business model of productivity maximization, in which achieving maximum profit using limited resources is the business goal. Although this industrial strategy may make profit, it can be detrimental to the long-term social welfare. Industrial regulations require that enterprise should be responsible for the natural environment and the health of their employees while achieving their business goals. This presents a complex problem involving the trade-off between ecology and economy so that an efficient strategic decision support method is needed. Since the value-added process of a manufacturing company encompasses both desirable and undesirable outputs, in this study we use a data envelopment analysis-based model to measure performance sustainability. In it, energy, water, and manpower are considered as input resources, meanwhile CO2 emissions, wasted water, chemical compounds, and laborers’ injuries are considered as bad outputs. The proposed approach is applied to a global chemical manufacturing company to benchmark the sustainability of its production sites located in Asia. Based on the benchmarking results, the theoretical and practical implications are discussed.

As a result of the global population growth since World War II, and the major impact of the COVID-19 pandemic on the increase in the number of deaths, carbon emissions resulting from cremations in the funeral industry have increased by more than initially expected. In order to achieve the goal of the Kyoto Protocol and the Paris Agreement, to reach net-zero carbon neutrality by 2050, in this study, we comprehensively examined the literature on the differences in burial methods in terms of carbon emissions, and undertook stepwise analysis of the solution’s sequence from 1990 to 2050 using the recurrence relations in the trend changes using 5-year intervals. By collecting the annual number of global deaths and calculating the average carbon emissions per death to be 245 kg, we analyzed and compared these data with the annual carbon dioxide amount and global population until 2050. In addition, the results for cremation and Cryomation were analyzed and compared to construct a model of comparative advantage. The results of this study show that Cryomation is more energy efficient and has a greater impact on carbon emission reduction than cremation because it does not require carbon emission elements such as embalming or coffins. Thus, Cryomation can effectively reduce damage to the environment. Taking appropriate strategies for the funeral industry to promote Cryomation can achieve the goals of environmental protection and sustainable development.