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Prof. Wen-Hsien Tsai
Distinguished Professor of Information & Accounting Systems, Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan

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Research Keywords & Expertise

0 Enterprise Resource Planning (ERP)
0 International Financial Reporting Standards (IFRS)
0 Sustainability
0 Industry 4.0
0 Corporate social responsibility (CSR)

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Activity-based costing (ABC)
Enterprise Resource Planning (ERP)
Sustainability
Industry 4.0
Corporate social responsibility (CSR)
Green production decision model
Energy saving and carbon emission reduction
International Financial Reporting Standards (IFRS)

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Journal article
Published: 22 April 2021 in Sustainability
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The concept of corporate social responsibility (CSR) is an ever-evolving concept in the field of business management. Even in 2021, its boundaries are evolving and researchers are linking the concept of CSR to different variables to achieve different outcomes. However, the concept of CSR in the healthcare sector is not well-explored in prior literature. The current study is an application of social identity theory to induce electronic word-of-mouth (eWOM) from consumers for a specific brand, through its CSR engagement on social media (CSRS) and consumer-company identification (CCI) in the healthcare sector of an emerging economy. The data of the current survey were collected from different patients of four large hospitals in a large city through a self-administered questionnaire (paper-pencil technique). To validate different hypotheses of the current study, the authors employed the structural-equation-modeling (SEM) technique using AMOS software. The output of SEM analysis confirmed that CSRS positively influences eWOM, and CCI mediates this relationship. The findings of the current study will be helpful for policymakers in the healthcare industry to improve their understanding of CSRS and CCI, inducing eWOM through the lens of social identity theory.

ACS Style

Rui Ma; Jacob Cherian; Wen-Hsien Tsai; Muhammad Sial; Li Hou; Susana Álvarez-Otero. The Relationship of Corporate Social Responsibility on Digital Platforms, Electronic Word-of-Mouth, and Consumer-Company Identification: An Application of Social Identity Theory. Sustainability 2021, 13, 4700 .

AMA Style

Rui Ma, Jacob Cherian, Wen-Hsien Tsai, Muhammad Sial, Li Hou, Susana Álvarez-Otero. The Relationship of Corporate Social Responsibility on Digital Platforms, Electronic Word-of-Mouth, and Consumer-Company Identification: An Application of Social Identity Theory. Sustainability. 2021; 13 (9):4700.

Chicago/Turabian Style

Rui Ma; Jacob Cherian; Wen-Hsien Tsai; Muhammad Sial; Li Hou; Susana Álvarez-Otero. 2021. "The Relationship of Corporate Social Responsibility on Digital Platforms, Electronic Word-of-Mouth, and Consumer-Company Identification: An Application of Social Identity Theory." Sustainability 13, no. 9: 4700.

Journal article
Published: 20 December 2020 in Sustainability
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Smart city and smart hospital development comprise a mainstream strategy worldwide to enhance the achievement of Sustainable Development Goals (SDGs) and Corporate Social Responsibility (CSR) practices. The smart healthcare industry needs to optimize its smart healthcare information strategies, creating the process-activity value and reducing the cost of healthcare without sacrificing the quality of patient care. This study proposes an decision model of Activity-Based Costing (ABC) concept and Multi-Criteria Decision-Making (MCDM) techniques that integrates the Decision-Making Trial and Evaluation Laboratory (DEMATEL), Analytic Network Processes (ANP), the VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) and Zero-One Goal Programming (ZOGP) to achieve optimal smart healthcare information system portfolio strategy decisions. The resulting data shows that the perspective of government policy support and the criterion of Minimize Equipment Maintenance Costs are the most significant evaluation factors, and that the Health Data Informational System and Hospital Device and Drug Management System comprise by far the optimal portfolio of smart healthcare information system which strengthen the connection between ABC and MCDM techniques in evaluation process. The major contributions of this study are as follows: (1) the proposed model contributes to the management accounting innovation development of a sustainable city and Operation Research (OR) application; (2) the integrated model can promote the smart healthcare industry development and help decision makers to more accurately understand how to allocate resources and planning for intelligent-related activities to each smart healthcare information system through appropriate cost drivers.

ACS Style

Chih-Hao Yang; Hsiu-Li Lee; Wen-Hsien Tsai; Sophia Chuang. Sustainable Smart Healthcare Information Portfolio Strategy Evaluation: An Integrated Activity-Based Costing Decision Model. Sustainability 2020, 12, 10662 .

AMA Style

Chih-Hao Yang, Hsiu-Li Lee, Wen-Hsien Tsai, Sophia Chuang. Sustainable Smart Healthcare Information Portfolio Strategy Evaluation: An Integrated Activity-Based Costing Decision Model. Sustainability. 2020; 12 (24):10662.

Chicago/Turabian Style

Chih-Hao Yang; Hsiu-Li Lee; Wen-Hsien Tsai; Sophia Chuang. 2020. "Sustainable Smart Healthcare Information Portfolio Strategy Evaluation: An Integrated Activity-Based Costing Decision Model." Sustainability 12, no. 24: 10662.

Editorial
Published: 23 November 2020 in Energies
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The Paris Agreement was signed by 195 nations in December 2015 to strengthen the global response to the threat of climate change following the 1992 United Nations Framework Convention on Climate Change (UNFCC) and the 1997 Kyoto Protocol

ACS Style

Wen-Hsien Tsai. Carbon Emission Reduction—Carbon Tax, Carbon Trading, and Carbon Offset. Energies 2020, 13, 6128 .

AMA Style

Wen-Hsien Tsai. Carbon Emission Reduction—Carbon Tax, Carbon Trading, and Carbon Offset. Energies. 2020; 13 (22):6128.

Chicago/Turabian Style

Wen-Hsien Tsai. 2020. "Carbon Emission Reduction—Carbon Tax, Carbon Trading, and Carbon Offset." Energies 13, no. 22: 6128.

Journal article
Published: 15 November 2020 in Energies
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In past decades, many manufacturing enterprises have followed the business model of productivity maximization, in which achieving maximum profit using limited resources is the business goal. Although this industrial strategy may make profit, it can be detrimental to the long-term social welfare. Industrial regulations require that enterprise should be responsible for the natural environment and the health of their employees while achieving their business goals. This presents a complex problem involving the trade-off between ecology and economy so that an efficient strategic decision support method is needed. Since the value-added process of a manufacturing company encompasses both desirable and undesirable outputs, in this study we use a data envelopment analysis-based model to measure performance sustainability. In it, energy, water, and manpower are considered as input resources, meanwhile CO2 emissions, wasted water, chemical compounds, and laborers’ injuries are considered as bad outputs. The proposed approach is applied to a global chemical manufacturing company to benchmark the sustainability of its production sites located in Asia. Based on the benchmarking results, the theoretical and practical implications are discussed.

ACS Style

Jun-Der Leu; Wen-Hsien Tsai; Mei-Niang Fan; Sophia Chuang. Benchmarking Sustainable Manufacturing: A DEA-Based Method and Application. Energies 2020, 13, 5962 .

AMA Style

Jun-Der Leu, Wen-Hsien Tsai, Mei-Niang Fan, Sophia Chuang. Benchmarking Sustainable Manufacturing: A DEA-Based Method and Application. Energies. 2020; 13 (22):5962.

Chicago/Turabian Style

Jun-Der Leu; Wen-Hsien Tsai; Mei-Niang Fan; Sophia Chuang. 2020. "Benchmarking Sustainable Manufacturing: A DEA-Based Method and Application." Energies 13, no. 22: 5962.

Journal article
Published: 25 May 2020 in Sustainability
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The purpose of this paper is to create a smart operating roadmap, which shows the entire process of a strategic business plan, including functions, methods, and tools, to link IFRS 8 (International Financial Reporting Standards No.8) to ABSC (Activity-Based Standard Costing), and to integrate ERP (Enterprise Resource Planning), MES (Manufacturing Execution System) under an Industry 4.0 environment. The IFRS is a global accounting framework that provides high-quality global accounting standards and governance principles for companies. Using the ABSC production decision model can support the Chief Operating Decision Maker (CODM) in planning Product–Business Unit (Product-BU) organization, which complies with the definition of the IFRS8 operating segments. The case study of the steel group uses the organizational design of the ERP system to achieve the systematization of reportable segments financial statements. In this process, the mathematical programing methods and ABSC can be used to obtain the optimal solutions for sales, costs, and profits. An international steel group case is used to demonstrate how to apply the methodology proposed in this paper for operating planning and control. The sensitivity analysis on the carbon emission reduction goal of environmental sustainability is also presented for the steel group case.

ACS Style

Wen-Hsien Tsai; Shu-Hui Lan; Hsiu-Li Lee. Applying ERP and MES to Implement the IFRS 8 Operating Segments: A Steel Group’s Activity-Based Standard Costing Production Decision Model. Sustainability 2020, 12, 4303 .

AMA Style

Wen-Hsien Tsai, Shu-Hui Lan, Hsiu-Li Lee. Applying ERP and MES to Implement the IFRS 8 Operating Segments: A Steel Group’s Activity-Based Standard Costing Production Decision Model. Sustainability. 2020; 12 (10):4303.

Chicago/Turabian Style

Wen-Hsien Tsai; Shu-Hui Lan; Hsiu-Li Lee. 2020. "Applying ERP and MES to Implement the IFRS 8 Operating Segments: A Steel Group’s Activity-Based Standard Costing Production Decision Model." Sustainability 12, no. 10: 4303.

Journal article
Published: 12 May 2020 in Energies
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Using mathematical programming with activity-based costing (ABC) and based on the theory of constraints (TOC), this study proposed a green production model for the traditional paper industry to achieve the purpose of energy saving and carbon emission reduction. The mathematical programming model presented in this paper considers (1) revenue of main products and byproducts, (2) unit-level, batch-level, and product-level activity costs in ABC, (3) labor cost with overtime available, (4) machine cost with capacity expansion, (5) saved electric power and steam costs by using the coal as the main fuel in conjunction with Refuse Derived Fuel (RDF). This model also considers the constraint of the quantity of carbon equivalent of various gases that are allowed to be emitted from the mill paper-making process to conform to the environmental protection policy. A numerical example is used to demonstrate how to apply the model presented in this paper. In addition, sensitivity analysis on the key parameters of the model are used to provide further insights for this research.

ACS Style

Chu-Lun Hsieh; Wen-Hsien Tsai; Yao-Chung Chang. Green Activity-Based Costing Production Decision Model for Recycled Paper. Energies 2020, 13, 2413 .

AMA Style

Chu-Lun Hsieh, Wen-Hsien Tsai, Yao-Chung Chang. Green Activity-Based Costing Production Decision Model for Recycled Paper. Energies. 2020; 13 (10):2413.

Chicago/Turabian Style

Chu-Lun Hsieh; Wen-Hsien Tsai; Yao-Chung Chang. 2020. "Green Activity-Based Costing Production Decision Model for Recycled Paper." Energies 13, no. 10: 2413.

Editorial
Published: 01 July 2019 in Energies
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According to the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report in 2013 (IPCC, 2013)

ACS Style

Wen-Hsien Tsai. Modeling and Simulation of Carbon Emission-Related Issues. Energies 2019, 12, 2531 .

AMA Style

Wen-Hsien Tsai. Modeling and Simulation of Carbon Emission-Related Issues. Energies. 2019; 12 (13):2531.

Chicago/Turabian Style

Wen-Hsien Tsai. 2019. "Modeling and Simulation of Carbon Emission-Related Issues." Energies 12, no. 13: 2531.

Editorial
Published: 10 April 2019 in Sustainability
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Smart Manufacturing of Industry 4

ACS Style

Wen-Hsien Tsai. Modelling and Analysis of Sustainability Related Issues in New Era. Sustainability 2019, 11, 2134 .

AMA Style

Wen-Hsien Tsai. Modelling and Analysis of Sustainability Related Issues in New Era. Sustainability. 2019; 11 (7):2134.

Chicago/Turabian Style

Wen-Hsien Tsai. 2019. "Modelling and Analysis of Sustainability Related Issues in New Era." Sustainability 11, no. 7: 2134.

Journal article
Published: 10 February 2019 in Sustainability
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According to the advanced technologies of digitalization and automation, the interconnection with each individual object is created from data acquisitions into data feedback in the integrated platform of the Manufacturing Execution System (MES). MES automatically and immediately links various functional systems. The time of electronic production management is coming soon, and Activity-Based Standard Costing (ABSC) will be used in the new era. On the other hand, there are environmental protection issues; thus, the high-tech method of the Electric Arc Furnace (EAF) uses the complicated recycling material of steel-scrap, which hypothetically enhances product-mix decisions, as based on the ABSC theory, with a mathematical programming approach.

ACS Style

Wen-Hsien Tsai; Shu-Hui Lan; Cheng-Tsu Huang. Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry. Sustainability 2019, 11, 899 .

AMA Style

Wen-Hsien Tsai, Shu-Hui Lan, Cheng-Tsu Huang. Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry. Sustainability. 2019; 11 (3):899.

Chicago/Turabian Style

Wen-Hsien Tsai; Shu-Hui Lan; Cheng-Tsu Huang. 2019. "Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry." Sustainability 11, no. 3: 899.

Journal article
Published: 01 February 2019 in Sustainability
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The industrial revolution has grown to the fourth generation, or so-called Industry 4.0. The literature on Industry 4.0 is quite extensive and involves many different dimensions; however, production costs under Industry 4.0 have seldom been discussed. On the other hand, environmental problems are increasingly serious nowadays. Activity-Based Costing is a mature accounting method that can easily trace direct and indirect product costs, based on activities, as well as trace the carbon tax to products, which may lead to different product combinations, in order to reduce environment problems. Thus, the purpose of this paper is to propose a green activity-based costing production planning model under Industry 4.0. In order to make the paper more realistic, we suggest three models with five possible scenarios: normal and material cost fluctuation, material cost discount, and carbon tax with the related cost function. The Aluminum-Alloy Wheel industry was chosen as the illustrative industry to present the results. The model provides managers with a way to deal with the cost problem under Industry 4.0 and to be able to handle the environmental issues in making production decisions. This paper also provides suggestions for governments that have not considered carbon taxation.

ACS Style

Wen-Hsien Tsai; Po-Yuan Chu; Hsiu-Li Lee. Green Activity-Based Costing Production Planning and Scenario Analysis for the Aluminum-Alloy Wheel Industry under Industry 4.0. Sustainability 2019, 11, 756 .

AMA Style

Wen-Hsien Tsai, Po-Yuan Chu, Hsiu-Li Lee. Green Activity-Based Costing Production Planning and Scenario Analysis for the Aluminum-Alloy Wheel Industry under Industry 4.0. Sustainability. 2019; 11 (3):756.

Chicago/Turabian Style

Wen-Hsien Tsai; Po-Yuan Chu; Hsiu-Li Lee. 2019. "Green Activity-Based Costing Production Planning and Scenario Analysis for the Aluminum-Alloy Wheel Industry under Industry 4.0." Sustainability 11, no. 3: 756.

Journal article
Published: 28 September 2018 in Journal of Cleaner Production
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To respond to the increasingly serious problems of a lack of workers, the need to control costs, and environmental issues such as carbon emissions, the footwear industry must change its production model to produce highly competitive products. This research aimed to solve the problem of the lack of workers and ameliorate environmental issues by using the activity-based costing (ABC) approach and the theory of constraint to effectively track related costs with the green production decision model (GPDM). This study used knitted footwear production as a case for effectively integrating the advantages of shoemaking and textiles with the ABC approach. These changes could help footwear companies to effectively control costs and increase productivity. From the literature and the sensitivity analysis of carbon tax rates, it could be reasoned that companies will have the motive to implement the low-carbon technologies with higher cost at the higher level of carbon tax rates.

ACS Style

Wen-Hsien Tsai; Shi-Yin Jhong. Production decision model with carbon tax for the knitted footwear industry under activity-based costing. Journal of Cleaner Production 2018, 207, 1150 -1162.

AMA Style

Wen-Hsien Tsai, Shi-Yin Jhong. Production decision model with carbon tax for the knitted footwear industry under activity-based costing. Journal of Cleaner Production. 2018; 207 ():1150-1162.

Chicago/Turabian Style

Wen-Hsien Tsai; Shi-Yin Jhong. 2018. "Production decision model with carbon tax for the knitted footwear industry under activity-based costing." Journal of Cleaner Production 207, no. : 1150-1162.

Journal article
Published: 08 September 2018 in Sustainability
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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.

ACS Style

Wen-Hsien Tsai; Yin-Hwa Lu. A Framework of Production Planning and Control with Carbon Tax under Industry 4.0. Sustainability 2018, 10, 3221 .

AMA Style

Wen-Hsien Tsai, Yin-Hwa Lu. A Framework of Production Planning and Control with Carbon Tax under Industry 4.0. Sustainability. 2018; 10 (9):3221.

Chicago/Turabian Style

Wen-Hsien Tsai; Yin-Hwa Lu. 2018. "A Framework of Production Planning and Control with Carbon Tax under Industry 4.0." Sustainability 10, no. 9: 3221.

Journal article
Published: 17 August 2018 in Sustainability
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In the last 20 years, with the liberalization of the economy, and the trend of industrial globalization, people have gradually paid more attention to environmental protection. With the tremendous advances in information technology, enterprises facing such a severe impact on the business operations, business administrative models must be innovative and adaptable in order to survive and flourish. The paper industry is not only a highly polluting industry, but in the case of long-term overcapacity, the price of paper products is often suppressed, which lowers profitability. The purpose of this study, which is based on the production data of a paper company, is to pose a mathematical programming decision model which integrates green manufacturing technologies, activity-based costing (ABC), and the theory of constraint (TOC); this model should assist in preparing the best production plans, and achieve the optimal profitable product mix. In addition, this study also proposes that the most popular related technologies developed by Industry 4.0 be applied to production control in recent years in order to enhance production efficiency and quality. The findings of this study should contribute to the improvement of the competitiveness of the paper industry, and provide insights into the value of an integrated mathematical programming model applied for product-mix decision. At the same time, we have also applied the related technologies developed by Industry 4.0 to machine maintenance and quality control in manufacturing workshops. With its tremendous benefits, we can actively arouse the industry’s understanding of, and attention to, Industry 4.0, thereby increasing the interest in industrial 4.0-related technology investments.

ACS Style

Wen-Hsien Tsai; Shang-Yu Lai. Green Production Planning and Control Model with ABC under Industry 4.0 for the Paper Industry. Sustainability 2018, 10, 2932 .

AMA Style

Wen-Hsien Tsai, Shang-Yu Lai. Green Production Planning and Control Model with ABC under Industry 4.0 for the Paper Industry. Sustainability. 2018; 10 (8):2932.

Chicago/Turabian Style

Wen-Hsien Tsai; Shang-Yu Lai. 2018. "Green Production Planning and Control Model with ABC under Industry 4.0 for the Paper Industry." Sustainability 10, no. 8: 2932.

Journal article
Published: 14 August 2018 in Energies
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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.

ACS Style

Wen-Hsien Tsai. Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry. Energies 2018, 11, 2121 .

AMA Style

Wen-Hsien Tsai. Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry. Energies. 2018; 11 (8):2121.

Chicago/Turabian Style

Wen-Hsien Tsai. 2018. "Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry." Energies 11, no. 8: 2121.

Journal article
Published: 13 August 2018 in Sustainability
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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.

ACS Style

Wen-Hsien Tsai; Shi-Yin Jhong. Carbon Emissions Cost Analysis with Activity-Based Costing. Sustainability 2018, 10, 2872 .

AMA Style

Wen-Hsien Tsai, Shi-Yin Jhong. Carbon Emissions Cost Analysis with Activity-Based Costing. Sustainability. 2018; 10 (8):2872.

Chicago/Turabian Style

Wen-Hsien Tsai; Shi-Yin Jhong. 2018. "Carbon Emissions Cost Analysis with Activity-Based Costing." Sustainability 10, no. 8: 2872.

Journal article
Published: 09 August 2018 in Energies
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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.

ACS Style

Wen-Hsien Tsai. Green Production Planning and Control for the Textile Industry by Using Mathematical Programming and Industry 4.0 Techniques. Energies 2018, 11, 2072 .

AMA Style

Wen-Hsien Tsai. Green Production Planning and Control for the Textile Industry by Using Mathematical Programming and Industry 4.0 Techniques. Energies. 2018; 11 (8):2072.

Chicago/Turabian Style

Wen-Hsien Tsai. 2018. "Green Production Planning and Control for the Textile Industry by Using Mathematical Programming and Industry 4.0 Techniques." Energies 11, no. 8: 2072.

Journal article
Published: 16 July 2018 in Energies
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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.

ACS Style

Wen-Hsien Tsai. 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 2018, 11, 1858 .

AMA Style

Wen-Hsien Tsai. 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. 2018; 11 (7):1858.

Chicago/Turabian Style

Wen-Hsien Tsai. 2018. "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 11, no. 7: 1858.

Journal article
Published: 28 November 2016 in Sustainability
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Policymakers around the world are confronted with the challenge of balancing between economic development and environmental friendliness, which entails a robust set of measures in energy efficiency and environmental protection. The increasing complexity of these issues has imposed pressure on the Asian countries that have been acting as global factories. This paper proposes a meta-frontier slacks-based measure (SBM) data envelopment analysis (DEA) model, with the hope that policymakers clarify the relationship between labor force, energy consumption, government expenditures, GDP, and CO2 emissions. Clarification of the causal relationship can serve as a template for policy decisions and ease concerns regarding the potential adverse effects of carbon reduction and energy efficiency on the economy. The results show: (1) Developing countries should establish their own climate change governance and policy frameworks; (2) Developed economies should seek to lower carbon emissions; (3) Energy policies play a pivotal role in energy efficiency improvement; (4) Top-down efforts are critical for the success of carbon reduction policies; (5) Learning from the success of developed countries helps to improve the effectiveness of energy policies; (6) Environmental policies should be formulated, and new production technologies, pollution prevention measures, and treatment methods should be introduced; (7) Governments are suggested to build long-term independent management institutions to promote energy cooperation and exchange.

ACS Style

Wen-Hsien Tsai; Hsiu-Li Lee; Chih-Hao Yang; Chung-Chen Huang. Input-Output Analysis for Sustainability by Using DEA Method: A Comparison Study between European and Asian Countries. Sustainability 2016, 8, 1230 .

AMA Style

Wen-Hsien Tsai, Hsiu-Li Lee, Chih-Hao Yang, Chung-Chen Huang. Input-Output Analysis for Sustainability by Using DEA Method: A Comparison Study between European and Asian Countries. Sustainability. 2016; 8 (12):1230.

Chicago/Turabian Style

Wen-Hsien Tsai; Hsiu-Li Lee; Chih-Hao Yang; Chung-Chen Huang. 2016. "Input-Output Analysis for Sustainability by Using DEA Method: A Comparison Study between European and Asian Countries." Sustainability 8, no. 12: 1230.

Journal article
Published: 26 November 2016 in Sustainability
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Carbon emissions are receiving greater scrutiny in many countries due to international forces to reduce anthropogenic global climate change. Carbon taxation is one of the most common carbon emission regulation policies, and companies must incorporate it into their production and pricing decisions. Activity-based costing (ABC) and the theory of constraints (TOC) have been applied to solve product mix problems; however, a challenging aspect of the product mix problem involves evaluating joint manufactured products, while reducing carbon emissions and environmental pollution to fulfill social responsibility. The aim of this paper is to apply ABC and TOC to analyze green product mix decision-making for joint products using a mathematical programming model and the joint production data of pharmaceutical industry companies for the processing of active pharmaceutical ingredients (APIs) in drugs for medical use. This paper illustrates that the time-driven ABC model leads to optimal joint product mix decisions and performs sensitivity analysis to study how the optimal solution will change with the carbon tax. Our findings provide insight into ‘sustainability decisions’ and are beneficial in terms of environmental management in a competitive pharmaceutical industry.

ACS Style

Wen-Hsien Tsai; Jui-Chu Chang; Chu-Lun Hsieh; Tsen-Shu Tsaur; Chung-Wei Wang. Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision. Sustainability 2016, 8, 1232 .

AMA Style

Wen-Hsien Tsai, Jui-Chu Chang, Chu-Lun Hsieh, Tsen-Shu Tsaur, Chung-Wei Wang. Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision. Sustainability. 2016; 8 (12):1232.

Chicago/Turabian Style

Wen-Hsien Tsai; Jui-Chu Chang; Chu-Lun Hsieh; Tsen-Shu Tsaur; Chung-Wei Wang. 2016. "Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision." Sustainability 8, no. 12: 1232.

Journal article
Published: 01 October 2014 in European Journal of Operational Research
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ACS Style

Wen-Hsien Tsai; Chih-Hao Yang; Jui-Chu Chang; Hsiu-Li Lee. An Activity-Based Costing decision model for life cycle assessment in green building projects. European Journal of Operational Research 2014, 238, 607 -619.

AMA Style

Wen-Hsien Tsai, Chih-Hao Yang, Jui-Chu Chang, Hsiu-Li Lee. An Activity-Based Costing decision model for life cycle assessment in green building projects. European Journal of Operational Research. 2014; 238 (2):607-619.

Chicago/Turabian Style

Wen-Hsien Tsai; Chih-Hao Yang; Jui-Chu Chang; Hsiu-Li Lee. 2014. "An Activity-Based Costing decision model for life cycle assessment in green building projects." European Journal of Operational Research 238, no. 2: 607-619.