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Sustainability 2019, 11(3), 899; https://doi.org/10.3390/su11030899

Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry

Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan
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Received: 21 December 2018 / Revised: 2 February 2019 / Accepted: 5 February 2019 / Published: 10 February 2019
(This article belongs to the Special Issue Modelling and Analysis of Sustainability Related Issues in New Era)
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Abstract

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. View Full-Text
Keywords: Activity-Based Standard Costing (ABSC); Manufacturing Execution System (MES); Activity-Based Costing (ABC); Enterprise Resource Planning (ERP) Activity-Based Standard Costing (ABSC); Manufacturing Execution System (MES); Activity-Based Costing (ABC); Enterprise Resource Planning (ERP)
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Tsai, W.-H.; Lan, S.-H.; Huang, C.-T. Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry. Sustainability 2019, 11, 899.

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