Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry
作者： Wen-Hsien Tsai , Shu-Hui Lan , Cheng-Tsu Huang
DOI: 10.3390/SU11030899
关键词:
摘要: According to the advanced technologies of digitalization and automation, interconnection with each individual object is created from data acquisitions into feedback in integrated platform Manufacturing Execution System (MES). MES automatically immediately links various functional systems. The time electronic production management coming soon, Activity-Based Standard Costing (ABSC) will be used new era. On other hand, there are environmental protection issues; thus, high-tech method Electric Arc Furnace (EAF) uses complicated recycling material steel-scrap, which hypothetically enhances product-mix decisions, as based on ABSC theory, a mathematical programming approach.
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