Search Results (43)

As the issue of global climate change becomes increasingly severe, governments worldwide have implemented carbon reduction policies, such as carbon taxes and industrial low-carbon transitions, to effectively control total carbon emissions. This study applies a multi-objective programming approach and uses the plastic raw material manufacturing process in the petrochemical industry as an example to explore how companies can balance profit maximization with minimizing production-related carbon emissions. By integrating Activity-Based Costing (ABC) and the Theory of Constraints (TOC), this study develops a production decision-making model and employs the ε-constraint method to impose carbon emission constraints, analyzing the resulting changes in corporate profitability. The model considers three different policy scenarios: basic carbon tax costs (including the use of renewable energy), continuous incremental progressive carbon tax costs, and discontinuous incremental progressive carbon tax costs. The results indicate that adopting renewable energy effectively reduces carbon emissions during production, while the discontinuous incremental carbon tax model provides better control over emissions. Under different carbon emission constraints, significant variations in optimal profits and production volumes are observed across the models, offering valuable insights for governments and enterprises in formulating carbon reduction strategies. Full article

This study explores optimizing carbon emissions in the coffee bean roasting industry through the application of Activity-Based Costing (ABC). By analyzing three roasting product combinations—light roast, medium roast, and dark roast—the research evaluates production costs, energy consumption, carbon emissions, and profitability. The light roast demonstrates the highest profitability and the lowest environmental impact, offering a favorable balance between economic and environmental objectives. Light roasting reduces carbon emissions by 33.33% compared to dark roasting and by 16.67% compared to medium roasting. The medium roast achieves moderate profitability while maintaining manageable energy consumption and carbon emissions. Conversely, the dark roast, though profitable, shows significantly higher energy consumption and carbon emissions, highlighting the need for targeted improvements in process efficiency. This study underscores the advantages of ABC in providing precise cost allocation and identifying resource inefficiencies, enabling businesses to implement energy-efficient technologies and optimize operations. It also emphasizes the importance of adopting renewable energy sources and leveraging government incentives to align sustainability with financial goals. This study serves as a model for integrating economic performance with environmental responsibility, offering actionable insights for businesses. Future research could expand the scope of this approach to other continuous process industries, demonstrating its broader applicability and potential for improving sustainability across diverse sectors. Full article

Accounting professionals play a pivotal role in reducing environmental impact through systems like activity-based costing (ABC). This study offers a thorough review of research on ABC and environmental impact, providing insights into the current literature and guiding future developments. It systematically reviews 58 articles published in the Web of Science from 1998 to 2023, using Excel and the R package Bibliometrix for data analysis. The findings indicate a steady increase in research on ABC and environmental impact. Key contributions highlight the advantages of ABC in minimizing environmental impact across industries such as sustainable construction, metallurgy, transportation, and manufacturing. Emerging research directions include developing costing systems to reduce environmental impact, optimizing supply chain cost management models, and applying new technologies to tackle environmental challenges in production processes. Two primary research themes, identified as “motor themes,” are crucial for advancing this field: life-cycle assessment management models, which integrate environmental factors throughout a product or service’s life cycle; and the performance and impact of environmental cost management systems, which evaluate the effectiveness of these systems in reducing ecological footprints while maintaining profitability. These areas are essential for driving future research and innovation at the intersection of cost management and environmental sustainability. Full article

Integrating low-carbon design into products is crucial for reducing carbon emissions throughout their life cycle and promoting sustainable development. Addressing the uncertainty in the carbon footprint resulting from the unknown choice of product material solutions. This paper considers ABC (activity-based costing) along with the components’ carbon footprint and scrap return issues to illustrate the above challenge in a two-stage production-inventory system with imperfect processes. We determine the optimal production and sales strategies that maximize total profit per unit time. An algorithm is developed to identify these optimal solutions. To illustrate the effectiveness of the proposed model and algorithm, two numerical examples from the Taiwan die casting industry are presented. Additionally, a sensitivity analysis is conducted to provide valuable managerial insights. Full article

The textile industry, a cornerstone of daily life and a highly globalized sector, faces significant environmental challenges due to its high water and energy consumption and extensive chemical usage. This study proposes a comprehensive green production planning and control model integrating Industry 4.0 concepts, activity-based costing (ABC), and the theory of constraints (TOC). The model utilizes mathematical programming to optimize product mix, maximize profitability, and minimize environmental impact. It leverages real-time sensing technologies and ERP systems to facilitate waste recovery, reduce carbon emissions, and achieve energy savings. Various carbon emission cost models, including continuous and discontinuous tax functions, are explored to balance corporate profitability with environmental sustainability. The findings demonstrate the model’s potential in optimizing resource utilization, reducing the environmental footprint, and enhancing profitability. Full article

This study proposes a novel approach to support sustainable decision-making in knitted shoe manufacturing by integrating activity-based costing (ABC), the theory of constraints (TOC), and carbon emission costs into a comprehensive mathematical programming model. The model is applied to evaluate the impact of different carbon tax and carbon trading policies on the profitability and product mix of a knitted shoe company in Taiwan. The model considers single-period and multi-period scenarios, as well as continuous and discontinuous carbon tax functions, with and without carbon trading. The results show that a continuous carbon tax leads to higher profitability in single-period models, while a continuous carbon tax function combined with carbon trading yields the highest profits in multi-period models. Reducing the carbon emission cap is found to be more effective in curbing emissions than raising carbon taxes. This research contributes to sustainable operations management by providing a holistic approach that integrates cost control, profit optimization, and environmental sustainability in the context of Industry 4.0. The findings offer valuable insights for footwear manufacturers in making strategic decisions and for governments in designing effective carbon tax and emission trading schemes to drive industrial transformation towards a low-carbon economy. Full article

This study explores the integration of activity-based costing (ABC) and the theory of constraints (TOC) with carbon tax policies to drive decarbonization in the Taiwanese glass industry. Employing a mathematical programming approach, four distinct models are developed to assess the impact of different carbon tax structures, carbon trading mechanisms, and recycled material utilization on corporate profitability and carbon emissions. The findings reveal that strategically applying ABC and the TOC with well-designed carbon tax policies can effectively incentivize emission reduction while maintaining industrial competitiveness. The models incorporating carbon trading and tax allowances demonstrate the potential for creating win–win situations, where companies can increase profitability by investing in cleaner technologies and processes. This study contributes to the literature on sustainable manufacturing and provides actionable insights for policymakers and industry leaders seeking to implement effective carbon pricing mechanisms that drive economic growth and environmental sustainability in tandem. Full article

The China Railway Express stands as a crucial facilitator of trade across the land routes of Eurasian countries. During its initial developmental phase, the China Railway Express heavily relied on subsidies to establish a market presence. This dependency hindered its independence and sustainability. Hence, there exists a paramount need to regulate the subsidy market and institute more rational operation strategies. This study focuses on the dynamics of the subsidies and operations in the market for the China Railway Express under different types of development models. It uses evolutionary game theory and the Activity-Based Costing (ABC) method to describe the dynamic evolution of four cases between local governments and operating-platform enterprises. Four corresponding lines were selected as instances: from Xiamen, Wuxi, Changsha, and Zhengzhou to Malaszewicze, Poland. The findings conclude that the optimal conditions for the development of the China Railway Express market exist when operating-platform enterprises possess higher assets and the local government’s supervision and punishment of the market are relatively weaker. This study offers valuable insights for guiding subsidy and operational decision-making processes for the China Railway Express. Full article

In the face of the increasingly dire threat of global climate change, reducing carbon emissions has become an urgent priority for governments and corporations worldwide. The aluminum alloy wheel manufacturing industry bears an even heavier burden for emission mitigation due to its high production volume, complex processes, and proportionally higher carbon footprint. With impending carbon taxes and trading policies looming, the industry urgently needs to strike a balance between maximizing profits and minimizing carbon emissions. Leveraging real-world industry data, this research develops four green Activity-Based Costing (ABC) models and utilizes optimization software to compare the following scenarios: non-continuous carbon tax, carbon tax with trading, tiered tax with exemptions, and exemptions combined with trading. Results demonstrate that integrating carbon trading and targeted tax reductions can improve corporate financial positions without severely compromising environmental goals. Although identifying optimal balance points remains a highly complex process, this study equips enterprises and policymakers with quantitative tools to navigate fluctuating carbon regulatory environments. As national policies progress, more multifaceted dynamic carbon tax models will likely provide more profound insights for sustainable development. Full article

One of the solutions to achieve the goal of net-zero emissions by 2050 is to try to reduce the carbon emission by using the carbon tax or carbon credit (carbon right). This paper examines the impact of carbon taxes and carbon credit costs on the cement industry, focusing on ESG indicators and corporate profits. Utilizing Activity-Based Costing and the Theory of Constraints, a production decision model is developed and analyzed using mathematical programming. The paper categorizes carbon tax models into continuous and discontinuous progressive tax rates, taking into account potential government policies like emission tax exemptions and carbon trading. It finds that reducing emission caps is more effective than increasing carbon tax rates in curbing emissions. These insights can assist governments in policy formulation and provide a reference framework for establishing carbon tax systems. Full article

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving field of research, this article aims to analyze research in international scientific journals focusing on ABC in HEIs. To this end, this article provides an overview of how research in this area has evolved. We present an overview of the past, present, and future of research in the field of the ABC model applied in HEIs. Methodology: Through a systematic literature review, the Web of Science and Scopus databases were used as a source of articles. Our analysis is based on a total of 139 articles. We used a systematic literature review combining different bibliometric techniques. These allowed us to develop a mapping of the literature on the application of the ABC model in HEIs, which helps us better understand the research related to the topic and its evolution. Results: It is concluded that the existing literature on this topic has developed along three lines of research: implementation of ABC as a cost-control method, TDABC as a time-based cost-control method, and the application of the ABC Method in health services. Originality: Based on the results found, this article identifies avenues of research that can be explored, namely the study of the application of ABC in the education sector, and provides a research agenda for future studies. Full article

In the modern age, where global warming is intensifying year by year, carbon reduction has long been an issue that countries all over the world must pay attention to. Therefore, governments have established a carbon tax and trading system to control the total carbon emissions of each country. According to the European Container Glass Federation (FEVE), every 10% recycled waste glass can reduce carbon dioxide emissions by 5%. Recycling waste glass will not only save the cost of raw materials but also make a significant contribution to sustainable development. This study uses the circular economy concept in the glass industry to recycle waste glass. It combines activity-based costing (ABC) and the Theory of Constraints (TOCs) to establish a production decision-making model, including carbon tax and trading. The objectives of this study are to solve the problem through mathematical programming to explore the impact of the carbon tax and carbon rights cost on corporate profits and to provide the government with the results as a reference for establishing a carbon tax system. Full article

Background: Breast cancer (BC) treatment is rapidly evolving with new and costly therapeutics. Existing costing models have a limited ability to capture current treatment costs. We used an Activity-Based Costing (ABC) method to determine a per-case cost for BC treatment by stage and molecular subtype. Methods: ABC was used to proportionally integrate multidisciplinary evidence-based patient and provider treatment options for BC, yielding a per-case cost for the total duration of treatment by stage and molecular subtype. Diagnostic imaging, pathology, surgery, radiation therapy, systemic therapy, inpatient, emergency, home care and palliative care costs were included. Results: BC treatment costs were higher than noted in previous studies and varied widely by molecular subtype. Cost increased exponentially with the stage of disease. The per-case cost for treatment (2023C$) for DCIS was C$ 14,505, and the mean costs for all subtypes were C$ 39,263, C$ 76,446, C$ 97,668 and C$ 370,398 for stage I, II, III and IV BC, respectively. Stage IV costs were as high as C$ 516,415 per case. When weighted by the proportion of molecular subtype in the population, case costs were C$ 31,749, C$ 66,758, C$ 111,368 and C$ 289,598 for stage I, II, III and IV BC, respectively. The magnitude of cost differential was up to 10.9 times for stage IV compared to stage I, 4.4 times for stage III compared to stage I and 35.6 times for stage IV compared to DCIS. Conclusion: The cost of BC treatment is rapidly escalating with novel therapies and increasing survival, resulting in an exponential increase in treatment costs for later-stage disease. We provide real-time, case-based costing for BC treatment which will allow for the assessment of health system economic impacts and an accurate understanding of the cost-effectiveness of screening. Full article

The environmental pollution issue in the textile industry has gained significant attention recently as one of the world’s most polluting industries. This paper aims to optimize product mixes for profit, tax, carbon, and resource efficiency. It employs mathematical models based on Activity-Based Costing (ABC) and the Theory of Constraints (TOC) to address carbon emissions, waste reuse, and energy recovery. Industry 4.0 technologies are integrated with real-time sensing and detection in production, and data are analyzed in the ERP system for optimal responses to production issues. The study explores different carbon emission cost models, including balancing environmental protection and green production with maximizing corporate profits. Additionally, a new environmentally friendly brick is proposed, combining cement with emitted coal slag to create a cost-effective and eco-friendly product. Full article

In capital-intensive organizations, decisions regarding capital costs play an important role due to the significant amount of investment required and the expected return on investment. Spare parts management is crucial to those ends, as spare parts management can constitute a significant portion of OPEX. Companies must implement a trade-off analysis between stock levels and assets’ availability. Decision-making supports mechanisms such as the Level of Repair Analysis (LORA), Integrated Logistics Systems (ILS), and life-cycle costing (LCC) models have been developed to aid in equipment selection, implementation, and decommissioning. Nowadays, these mechanisms appear to be integrated with risk-management models and standards. This paper proposes a long-term costing model that integrates a capacity analysis, reliability functions, and risk considerations for the cost management of logistics activities, particularly in MRO structures. The model is built upon Time-Driven Activity-Based Costing (TD-ABC) and incorporates the volume of activities generated by MRO needs. It also addresses uncertainty through the integration of a cost-at-risk model. By integrating spare parts, activity-based cost models, and risk measurement through Monte Carlo simulation, this study offers powerful insights into optimizing spare parts logistics activities. The proposed model is a novel approach to include the risk of cost in spare parts management, and its matrix-activity-based structure makes possible the development of sophisticated mathematical models for costing and optimization purposes in different domains. Full article