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  • 1
    Electronic Resource
    Electronic Resource
    Bingley : Emerald
    ISSN: 0265-671X
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The purpose of this paper is to present an integrated cost of quality - activity-based costing (COQ-ABC) framework for measuring quality costs under ABC. The main deficiencies of most COQ systems are: (1) no consensus method to allocate overhead costs to COQ elements, (2) the failure to trace quality costs to their sources, and (3) the lack of information about how indirect workers spend their time on various activities. These deficiencies can be easily overcome under ABC together with work sampling. The cost and nonfinancial information achieved from the integrated COQ-ABC system can be used to identify the magnitude of the quality improvement opportunities, to identify where the quality improvement opportunities exist, and to continuously plan the quality improvement programs and control quality costs. The ultimate goal of the integrated COQ-ABC system will be to continuously improve processes/activities/quality so that no defects at all are produced and quality cost measurement ultimately becomes unnecessary.
    Type of Medium: Electronic Resource
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  • 2
    Publication Date: 2019-10-23
    Description: The purpose of this Special Issue is to investigate topics related to sustainability issues in the new era, especially in Industry 4.0 or other new manufacturing environments. Under Industry 4.0, there have been great changes with respect to production processes, production planning and control, quality assurance, internal control, cost determination, and other management issues. Moreover, it is expected that Industry 4.0 can create positive sustainability impacts along the whole value chain. There are three pillars of sustainability, including environmental sustainability, economic sustainability, and social sustainability. This Special Issue collects 15 sustainability-related papers from various industries that use various methods or models, such as mathematical programming, activity-based costing (ABC), material flow cost accounting, fuel consumption model, artificial intelligence (AI)-based fusion model, multi-attribute decision model (MADM), and so on. These papers are related to carbon emissions, carbon tax, Industry 4.0, economic sustainability, corporate social responsibility (CSR), etc. The research objects come from China, Taiwan, Thailand, Oman, Cyprus, Germany, Austria, and Portugal. Although the research presented in this Special Issue is not exhaustive, this Special Issue provides abundant, significant research related to environmental, economic, and social sustainability. Nevertheless, there still are many research topics that require our attention to solve problems of sustainability.
    Keywords: ddc:650 ; Industrie 4.0 ; Corporate Social Responsibility ; Nachhaltige Entwicklung ; China ; Taiwan ; Thailand ; Oman ; Zypern ; Deutschland ; Österreich ; Portugal
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
    Type: doc-type:book
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  • 3
    Publication Date: 2018-08-09
    Description: 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.
    Electronic ISSN: 1996-1073
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 4
    Publication Date: 2018-08-13
    Description: Due to growing awareness about environmental issues, consumers are becoming more likely to purchase environmentally friendly products that involve lower carbon emissions (CE). Environmental regulations are being enforced and lower-carbon products are being produced in order to maintain competitiveness when complying with such regulations. This paper aims to explore the effect of CE on profit through three kinds of models using the activity-based costing (ABC) approach. The results indicate that governmental policy makers can effectively decrease CE by Total Quantity Control (TQC) to resolve problems of environmental degradation. Governmental policy makers can control CE by limiting the quantities of CE, thereby forcing manufacturers to decrease CE during production. Furthermore, policy makers can set up regulations on CE quotas to control CE well instead of imposing carbon taxes. Therefore, manufacturers will try their best to find methods of improving production processes, equipment, and/or materials to decrease the CE quantity and achieve maximum profit under the restricted carbon emissions quotas.
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 5
    Publication Date: 2019-04-10
    Description: Smart Manufacturing of Industry 4 [...]
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 6
    Publication Date: 2018-08-14
    Description: As enterprises are the major perpetrators of global climate change, concerns about global warming, climate change, and global greenhouse gas emissions continue to attract attention, and have become international concerns. The tire industry, which is a high-pollution, high-carbon emission industry, is facing pressure to reduce its carbon emissions. Thus, carbon prices and carbon trading have become issues of global importance. In order to solve this environmental problem, the purpose of this paper is to combine mathematical programming, Theory of Constraints (TOC), and Activity-Based Costing (ABC) to formulate the green production decision model with carbon taxes and carbon right costs, in order to achieve the optimal product mix decision under various constraints. This study proposes three different scenario models with carbon taxes and carbon right used to evaluate the effect on profit of changes in carbon tax rates.
    Electronic ISSN: 1996-1073
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 7
    Publication Date: 2018-07-16
    Description: 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.
    Electronic ISSN: 1996-1073
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 8
    Publication Date: 2019-07-01
    Description: According to the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report in 2013 (IPCC, 2013) [...]
    Electronic ISSN: 1996-1073
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 9
    Publication Date: 2016-11-26
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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  • 10
    Publication Date: 2018-09-08
    Description: In recent years, the international community has placed great emphasis on environmental protection issues. The United Nations has also successively enacted relevant laws and regulations to restrain international greenhouse gas emissions and some countries implemented carbon tax levies to reduce air pollution. The tire industry is a manufacturing industry with high pollution and high carbon emissions; therefore, the purpose of this paper is to propose a framework of production planning and control with carbon tax under Industry 4.0 and use the tire industry as the illustrative example. In this framework, the mathematical programming model, with Activity-Based Costing (ABC) and Theory of Constraints (TOC) for production planning, is used to achieve the optimal solution under various production and sale constraints in order to find the optimal product-mix maximizing the profit. On the other hand, Industry 4.0 utilizes new technologies such as 3D printing, robot and automated guided vehicle (AGV) and links all the components in the manufacturing systems by using various sensor systems, Cyber-Physical Systems (CPS) and Internet of Things (IoT) to collect and monitor the activity data of all the components in real-time, to give intelligent responses to various problems that may arise in the factory by the real-time analysis results of cloud computing and big data and to attain the various benefits of Industry 4.0 implementation. The parameters of the mathematical programming model will be updated periodically from the new big data set. In this paper, an illustrative example is used is used to demonstrate the application of the model. From the optimal solution and sensitivity analyses on increasing the raw material’s prices and carbon taxes will affect the profits. This framework can provide a general approach to help companies execute production management in the way of more efficiency, less cost, lower carbon emission and higher quality across the value chain for the tire industry and other industries.
    Electronic ISSN: 2071-1050
    Topics: Energy, Environment Protection, Nuclear Power Engineering
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