Green Activity-Based Costing Production Decision Model for Recycled Paper

摘要: Using mathematical programming with activity-based costing (ABC) and based on the theory of constraints (TOC), this study proposed a green production model for traditional paper industry to achieve purpose energy saving carbon emission reduction. The presented in considers (1) revenue main products byproducts, (2) unit-level, batch-level, product-level activity costs ABC, (3) labor cost overtime available, (4) machine capacity expansion, (5) saved electric power steam by using coal as fuel conjunction Refuse Derived Fuel (RDF). This also constraint quantity equivalent various gases that are allowed be emitted from mill paper-making process conform environmental protection policy. A numerical example is used demonstrate how apply paper. In addition, sensitivity analysis key parameters provide further insights research.