Incorporating carbon footprint with activity-based costing constraints into sustainable public transport infrastructure project decisions

Due to the increasing size of the population, society faces several challenges for sustainable and adequate agricultural production, quality, distribution, and food safety in the strategic project portfolio selection (SPPS). The initial adaptation of strategic portfolio management of genetically modified (GM) Agro by-products (Ab-Ps) is a huge challenge in terms of processing the agro food product supply-chain practices in an environmentally nonthreatening way. As a solution to the challenges, the socio-economic characteristics for SPPS of GM food purchasing scenarios are studied. Evaluation and selection of the GM agro portfolio management are the dynamic issues due to physical and immaterial criteria involving a hybrid multiple criteria decision making (MCDM) approach, combining modified grey Decision-Making Trial and Evaluation Laboratory (DEMATEL), Multi-Attributive Border Approximation area Comparison (MABAC) and sensitivity analysis. Evaluation criteria are grouped into social, differential and beneficial clusters, and the modified DEMATEL procedure is used to derive the criteria weights. The MABAC method is applied to rank the strategic project portfolios according to the aggregated preferences of decision makers (DMs). The usefulness of the proposed research framework is validated with a case study. The GM by-products are found to be the best portfolio. Moreover, this framework can unify the policies of agro technological improvement, corporate social responsibility (CSR) and agro export promotion.

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“…Yang et al [56] Zero-one goal programming To facilitate an optimal portfolio of sustainable public transport infrastructure projects in Taiwan.…”

Section: Cereska Et Al [55] Vikor Copras Cilosmentioning

confidence: 99%

A Hybrid MCDM Approach for Strategic Project Portfolio Selection of Agro By-Products

Debnath¹,

Roy

Kar

et al. 2017

Sustainability

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“…A wide variety of indicators related to the triple bottom line has been developed and utilized for the evaluation of transport systems [7,9,10,28,32,[62][63][64]. These indicators are used to evaluate sustainability, guide decision-making processes, and assist planners and administrators by determining the effectiveness of policies in progressing sustainable development [7,36].…”

Section: Discussionmentioning

confidence: 99%

“…Not only does each indicator contribute in different proportions to each domain, their relative importance for achieving overall transport system Sustainability 2019, 11, 5929 5 of 24 sustainability also differs and has to be determined. Weighting the components of the framework (AoS, indicators, and variables) is a complex process [32,33,36,51]. A study that evaluated 40 different composite indices concluded that the majority of cases (40%) used the EWA approach [52].…”

Section: Weighting Methodsmentioning

confidence: 99%

“…A wide variety of indicators related to the triple bottom line has been developed and utilized for this purpose, based on the context of the research and the mode of transport under consideration [7,9,10,28,32]. Indicator systems are in some cases combined with other decision tools [38,39] to inform transport design, planning, assessment, and ongoing improvement [7,36].…”

Section: Introductionmentioning

confidence: 99%

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A Framework for the Sustainability Assessment of (Micro)transit Systems

2019

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The increasing global focus on sustainability is bringing the question of the sustainability of transport systems-which are still exhibiting numerous negative effects as evidence of their unsustainability-to the fore. While sustainability is an often-discussed concept, tools to guide the practical implementation thereof are limited. This paper presents a framework for an inventory of indicators against which to measure the sustainability of transport systems. While the framework is validated for urban transport systems for increased mobility (here referenced as microtransit systems), the concept is investigated in the context of transport systems in general. A systematic review of the literature was used to develop a framework of 12 areas and 50 indicators of sustainability. Expert reviews, an Analytical Hierarchical Process (AHP), and an Equally Weighted Average (EWA) method were employed to allocate weights to the indicators and to validate the framework for microtransit systems. The framework contributes to the literature by identifying, categorizing, and integrating concepts related to sustainability in transport systems. It is intended to aid short-term decision-making in the design of urban transport systems, to continuously monitor the long-term progress of transport systems against sustainability goals, and to guide policy development. Future work would include enhanced empirical validation of the framework in the context of other types of transport systems, beyond microtransit.

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“…Traditionally, environmental costs have been treated as indirect costs (overheads) [38]. These costs are not allocated to specific processes, products or facilities, but they are generally managed through one of the following methods:…”

Section: Activity-based Costing (Abc)mentioning

confidence: 99%

Activity Based Costing for Wastewater Treatment and Reuse under Uncertainty: A Fuzzy Approach

Durán

2018

Sustainability

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The objective of this article is to present a methodology for computing and allocating wastewater recuperation costs using an Activity-Based Costing (ABC) methodology. One of the most critical problems in modelling those costs is the limited information and the subjectivity used to represent some of the cost's elements (e.g., values, drivers, among others). Thus, a fuzzy ABC approach is incorporated into the methodology to overcome those limitations. The application of this methodology aims at providing an alternative procedure to allocating the costs related to wastewater management activities to products. To validate the proposed methodology and illustrate its utility, a case study using data from a bus assembly plant is provided. Part of the wastewater produced is coming from a surface treatment installation which, after a recovery process, reuse part of the same water in a closed loop circuit. Using the proposed Fuzzy ABC methodology, the costs (including uncertainty) of the surface treatment and water treatment activities can be appropriately allocated to the products that generate those activities and that waste.

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Incorporating carbon footprint with activity-based costing constraints into sustainable public transport infrastructure project decisions

Cited by 84 publications

References 57 publications

A Hybrid MCDM Approach for Strategic Project Portfolio Selection of Agro By-Products

A Hybrid MCDM Approach for Strategic Project Portfolio Selection of Agro By-Products

A Framework for the Sustainability Assessment of (Micro)transit Systems

Activity Based Costing for Wastewater Treatment and Reuse under Uncertainty: A Fuzzy Approach

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