A Green Quality Management Decision Model with Carbon Tax and Capacity Expansion under Activity-Based Costing (ABC)—A Case Study in the Tire Manufacturing Industry

Energies

Wen-Hsien Tsai¹ 

[1] Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan;

关键词: carbon emissions;    carbon tax;    activity-based costing (ABC);    capacity expansion;    green quality management;    product-mix decision model;    mathematical programming;   

DOI  :  10.3390/en11071858

来源: DOAJ

【 摘 要 】

Issues related to global environmental protection are highly important. Under the global trend of energy saving and carbon reduction, in order to lower the carbon emissions of products or services offered by enterprises, the Taiwanese government aims to control carbon emissions by constructing a carbon tax system and mandating enterprises to pay a carbon tax. The collection of a carbon tax can minimize the total social environmental cost and increase the efficiency of carbon reduction; the need to control the green quality cost can serve as a criterion of green management decision-making. This study aimed to reorganize carbon emissions in different stages of production in order to lower the total carbon emissions of products. Activity-based costing (ABC) was adopted to assess green quality management and production cost. The optimal green quality production portfolio was selected via a mathematical programming model to focus on the expansion of productivity and outsourcing strategy in order to effectively lessen the harmful effects on the environment and maximize profits. Besides academic contributions, the findings of this study could serve as a reference to enterprises on assessing the effects of carbon emissions, carbon taxes, and environmental management on production decision-making.

【 授权许可】

Unknown