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

Tsai, Wen Hsien; Chen, Hui-Chiao; Liu, Jau-Yang; Chen, Shuping; Shen, Yu-Shan

doi:10.1080/00207543.2010.537389

Cited by 32 publications

(27 citation statements)

References 23 publications

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“…This research combined Industry 4.0, Activity-Based Costing (ABC) and the Theory of Constraints (TOC) to achieve profit maximization, and proposes a green production planning model to deal with environmental issues [28,[96][97][98][99]. The textile industry is one of the world's major sources of industrial pollution; therefore, environmental issues are a major concern.…”

Section: Discussionmentioning

confidence: 99%

“…However, when price of X 1 is decreased by 12% to (1251), the quantities of X 22 would become zero; when X 2 is raised to (75399) except for continuing decreased volume of X 1 (99,902) but changed rate to −16%, it is not too different from the original price for the product mix. On the other hand, if a corporation needs to increase profit, it only needs to increase the price of X 1 because the increased price would not reduce the quantities of products.…”

Section: Sensitivity Analysis Of the Quantity Discount Of Direct Matementioning

confidence: 96%

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Green Production Planning and Control for the Textile Industry by Using Mathematical Programming and Industry 4.0 Techniques

Tsai

2018

Energies

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Abstract:The textile industry is one of the world's major sources of industrial pollution, and related environmental issues are becoming an ever greater concern. This paper considers the environmental issues of carbon emissions, energy recycling, and waste reuse, and uses a mathematical programming model with Activity-Based Costing (ABC) and the Theory of Constraints (TOC) to achieve profit maximization. This paper discusses the combination of mathematical programming and Industry 4.0 techniques to achieve the purpose of green production planning and control for the textile industry in the new era. The mathematical programming model is used to determine the optimal product mix under various production constraints, while Industry 4.0 techniques are used to control the production progress to achieve the planning targets. With the help of an Industry 4.0 real-time sensor and detection system, it can achieve the purposes of recycling waste, reducing carbon emission, saving energy and cost, and finally achieving a maximization of profit. The main contributions of this research are using mathematical programming approach to formulate the decision model with ABC cost data and TOC constraints for the textile companies and clarifying the relation between mathematical programming models and Industry 4.0 techniques. Managers in the textile companies can apply this decision model to achieve the optimal product-mix under various constraints and to evaluate the effect on profit of carbon emissions, energy recycling, waste reuse, and material quantity discount.

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Section: Discussionmentioning

confidence: 99%

Section: Sensitivity Analysis Of the Quantity Discount Of Direct Matementioning

confidence: 96%

Green Production Planning and Control for the Textile Industry by Using Mathematical Programming and Industry 4.0 Techniques

Tsai

2018

Energies

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“…A gestão efi ciente utiliza-se de controles capazes de reduzir ou eliminar tais custos, no entanto, para isso, os custos ambientais devem ser segregados e comparados à rentabilidade da empresa (HANSEN; MOWEN, 2001). Para Tsai et al (2011), a gestão ambiental possui custos e benefícios intangíveis que o uso do ABC pode auxiliar no processo de atribuição de valores para permitir comparação entre os custos e benefícios ambientais. Para Turturea e Turcu (2013), a adoção do ABC (Activity Based Costing) proporciona aos gestores apuração de custos mais precisa dos objetos custeados, auxiliando na identifi cação de elementos de gastos ambientais que podem ser administrados, senão excluídos.…”

Section: Gestão De Custos Ambientaisunclassified

“…Trata-se de recursos como matérias-primas, alimentos e energia nas suas diversas formas, todos eles relacionados diretamente com o meio ambiente, seja em sua exploração, ou em seu descarte (PNUMA, 2012). Para Tsai et al (2011), esta relação entre sociedade e economia estende-se para além dos impactos ambientais causados, pois também interfere diretamente na imagem pública das instituições.…”

Section: Introductionunclassified

“…Pesquisas têm abordado as vantagens competitivas adquiridas pelas empresas que adotam SGA(s). Para Tsai et al (2011), investir em SGA(s) gera vantagens competitivas na medida em que melhora a imagem pública. Para Fura (2013), a implantação das normas ambientais ISO 14000 permitem incremento de vendas com acesso a mercados globais que requerem o referido padrão o que incita a formação de uma gestão sustentável da cadeia de suprimentos.…”

Section: Introductionunclassified

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Gestão De Custos Ambientais No Setor Público: Estudo De Caso Em Organizações Militares No Rio Grande Do Sul ## Environmental Cost Management in Public Sector: Case Study in Military Organizations in Rs/Brazil

Monteiro

Zorzo

Souza

et al. 2020

AOS

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RESUMOEste trabalho se propõe a identifi car, sob a ótica dos gestores das unidades pesquisadas, qual o tratamento dado aos custos ambientais, suas difi culdades de reconhecimento e de gestão ambiental. Inicialmente, o estudo identifi cou em quais custos ambientais incidem as organizações pesquisadas e foi buscar junto à literatura motivações para a manutenção de uma estrutura capaz de informar tais custos aos seus stakeholders. As unidades incidem em diversos custos ambientais, muitos deles gerados a partir de exigências legais, sem que haja a segregação e uso desta informação por parte das organizações pesquisadas. Constatou-se o desinteresse em segregar tais dados, pois os gestores entrevistados e a setorial de contabilidade da Instituição, baseados em entendimentos enviesados, não compreendem as vantagens de se utilizar tal ferramenta de gestão. Infere-se que a principal causa do desinteresse se assenta na concepção de curto prazo por parte dos gestores baseada na heurística da representatividade, na ancoragem e no efeito disponibilidade. Percebe-se a oportunidade de uso da informação sobre os custos ambientais por parte da Instituição pesquisada, no entanto é necessária a mudança de concepção de seus líderes e gestores de uma visão de curto para longo prazo no que se refere a este tema a fi m de que se compreenda o seu potencial em termos de geração de valor para a organização e sociedade. ABSTRACTThis paper proposes to identify, from the point of view of the managers of the units surveyed, the treatment given to environmental costs, their diffi culties of recognition and environmental management. Initially, the study identifi ed which environmental costs are applied to the organizations surveyed and sought in the literature possible motivations to maintain a structure capable of reporting such costs to its stakeholders. The units incur on several environmental costs, many of them generated from legal requirements, without the proper segregation and use of this information by the organizations surveyed. It was observed a lack of interest in segregating such data, since the managers interviewed and the accounting sector of the Institution, based on skewed understandings, do not understand the advantages of using such a management tool. It is inferred that the main cause of the disinterest is based on the managers' short-term conception based on the heuristic of representativeness, anchorage and the availability effect. It is perceived the opportunity to use the information on environmental costs by the Institution researched, however, it is necessary to change the conception of its leaders and managers from a short to long term vision in this matter in order to understanding its potential in terms of generating value for the organization and society.

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Sustainability Outlook

Kuo¹

2023

Microconstituents in the Environment

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

Cited by 32 publications

References 23 publications

Green Production Planning and Control for the Textile Industry by Using Mathematical Programming and Industry 4.0 Techniques

Green Production Planning and Control for the Textile Industry by Using Mathematical Programming and Industry 4.0 Techniques

Gestão De Custos Ambientais No Setor Público: Estudo De Caso Em Organizações Militares No Rio Grande Do Sul ## Environmental Cost Management in Public Sector: Case Study in Military Organizations in Rs/Brazil

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