Price elasticity of demand and capacity expansion features in an enhanced ABC product-mix decision model

Tsai, Wen Hsien; Kuo, Lopin; Lin, Thomas W.; Kuo, Yi Chen; Shen, Yu Shan

doi:10.1080/00207540903289763

Cited by 23 publications

(18 citation statements)

References 37 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…EACA goes one step further by focusing on estimating the costs associated with each environmental activity and identifying the factors driving the costs incurred. Such analysis assists managers in identifying and managing the costs of environmental activities with a view to minimizing such costs and utilizing resources more efficiently and effectively (Tsai et al ., ). Finally, EABC traces the costs of environmental activities to products and services, thereby assisting managers in setting appropriate prices and preventing suboptimal decisions (Yakhou and Dorweiler, ; Joshi et al ., ).…”

Section: Environmental Activity Managementmentioning

confidence: 97%

“…In particular, EAM is recommended as the most effective approach to uncover hidden environmental‐related costs by directly assigning environmental costs to related activities (Pember and Lemon, ; IFAC, ), while in a similar vein Tsai et al . () argue that extending activity management to environmental management can help an organization better understand its environmental costs and utilize its resources more effectively and efficiently. This insight into the use of EAM is particularly important amidst growing concerns regarding environmental costs (Henri et al ., ; Chung and Parker, ; Brown and Fraser, ), and evidence of the failure of traditional costing systems to identify and report such costs (Pember and Lemon, ; Tsai et al ., ).…”

Section: Introductionmentioning

confidence: 99%

“…() argue that extending activity management to environmental management can help an organization better understand its environmental costs and utilize its resources more effectively and efficiently. This insight into the use of EAM is particularly important amidst growing concerns regarding environmental costs (Henri et al ., ; Chung and Parker, ; Brown and Fraser, ), and evidence of the failure of traditional costing systems to identify and report such costs (Pember and Lemon, ; Tsai et al ., ). Finally, since the majority of studies integrating activity management with environmental management are theoretical and focus on developing a conceptual methodology (Tsai et al ., 2011; Karatzoglou and Spilanis, ; Sarkis et al ., ), this study contributes to the literature by providing an empirical insight into the use of EAM.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Organizational Culture and Environmental Activity Management

Baird

Tung

2017

Bus Strat Env

View full text Add to dashboard Cite

This study uses the mail survey approach to examine the association between four of the Organizational Culture Profile dimensions of O'Reilly et al. (1991) (teamwork, innovation, outcome orientation and attention to detail) and the adoption of environmental activity management (EAM). The findings indicate that three dimensions of organizational culture (teamwork, innovation and attention to detail) exhibit an association with specific dimensions of EAM. Specifically, teamwork is positively associated with the extent of use of environmental activity analysis, innovation is positively associated with the extent of use of both environmental activity cost analysis and environmental activity‐based costing (EABC) and attention to detail is positively associated with extent of use of EABC. The findings contribute to the contingency literature examining the factors influencing the adoption of environmental cost initiatives by providing managers with an insight into the organizational culture that is conducive to the implementation of EAM. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

show abstract

Section: Environmental Activity Managementmentioning

confidence: 97%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Organizational Culture and Environmental Activity Management

Baird

Tung

2017

Bus Strat Env

View full text Add to dashboard Cite

show abstract

“…Tsai and Hung (2009b) propose a two-stage multi-objective decision framework for the treatment and recycling system in waste electrical and electronic equipment (WEEE) reverse logistics management from an environmental supply chain perspective. Tsai et al (2010) consider some factors, such as capacity expansion, management's degree of control over resources, purchase discount and change of product's price, to propose a general model. The model can help managers to make a product-mix decision and identify excess resources so that managers can redeploy them to optimise resource usage.…”

Section: Machine Cost Labour Cost Materials Cost Product-level Costmentioning

confidence: 99%

Applying a mathematical programming approach for a green product mix decision

Tsai

Lin

Fan

et al. 2012

International Journal of Production Research

Self Cite

View full text Add to dashboard Cite

The aim of this paper is to develop a mathematical model for a green product mix decision that incorporates capacity expansion features by using a mathematical programming approach. In order to satisfy customer orders when market demands exceed the company's production capacity, as well as maximise total profits, companies must study the feasibility of expanding capacity with regard to the production of parts. To place efficient controls on green product costs, we present the green product mix decision model for evaluating the benefits of expanding various types of capacity. By applying this model, companies that produce green products can make optimal decisions about further processing and capacity expansion.

show abstract

“…This essay uses the TOC approach to determine production priorities. This approach can be applied to a variety of study themes [55,56] to derive the best product mix.…”

Section: Application Of Toc Theory Of Constraintsmentioning

confidence: 99%

Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry

Tsai

2018

Energies

Self Cite

View full text Add to dashboard Cite

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.Energies 2018, 11, 2121 2 of 22 of uncertainty and political feasibility. Additional considerations include carbon taxes, tradable emission allowances, emission reduction subsidies, and research and development subsidies [6]. In the actual situation of the EU, the implementation of the carbon price policy can achieve the goal of emission reduction, and the carbon trading results also show that carbon emissions can be controlled through carbon trading [7]. But when the regulatory company gets compensation, efficiency needs to be paid among the companies to balance the damage caused by the marginal probability. Applying this basic economic logic to the analysis of the compensation rules proposed under the EU Emissions Trading Scheme, emissions permits can be allocated free of charge to carbon-intensive and trade-exposed industries [8]. However, various environmental policy instruments, including carbon emission taxes, tradable emission allowances, emission reduction subsidies, performance standards, technical tasks, and research and development subsidies, can meet major evaluation criteria, including cost-effectiveness, fair distribution, and risk minimization of uncertainty, and political feasibility [9]. Investigating carbon prices in China, the results show that it has important policy implications for regional markets to be included in national carbon trading [10]. The impact of the Emissions Trading Scheme (ETS) is one of the most effective mitigation measures [11]. The tire industry's production process greatly increases atmospheric greenhouse gas concentrations. At present, many countries have adopted a "carbon tax" levy to solve corporate carbon emission problems with the related costs borne by enterprises. Sathre and Gustavsson believed that taxation on environmental issues can reduce pollution [12]. Therefore, the impact of carbon pricing policies on the economy is very significant [13].In Australia, the carbon premium has become higher and higher after the implementation of the carbon tax, and indicates that a stable long-term policy is needed in the future to enable the carbon pricing mecha...

show abstract

Price elasticity of demand and capacity expansion features in an enhanced ABC product-mix decision model

Cited by 23 publications

References 37 publications

Organizational Culture and Environmental Activity Management

Organizational Culture and Environmental Activity Management

Applying a mathematical programming approach for a green product mix decision

Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry

Contact Info

Product

Resources

About