气候变化领域集成服务门户(CCPortal): Equilibrium between Environmental and Economic Objectives: An Activity-Based Costing Approach Application for Carbon Emissions Management in the Aluminum Alloy Wheel Industry

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DOI	10.3390/en17061331
	Equilibrium between Environmental and Economic Objectives: An Activity-Based Costing Approach Application for Carbon Emissions Management in the Aluminum Alloy Wheel Industry
	Tsai, Wen-Hsien; Chang, Shuo-Chieh; Teng, Yuchun
发表日期	2024
EISSN	1996-1073
起始页码	17
结束页码	6
卷号	17 期号:6
英文摘要	In the face of the increasingly dire threat of global climate change, reducing carbon emissions has become an urgent priority for governments and corporations worldwide. The aluminum alloy wheel manufacturing industry bears an even heavier burden for emission mitigation due to its high production volume, complex processes, and proportionally higher carbon footprint. With impending carbon taxes and trading policies looming, the industry urgently needs to strike a balance between maximizing profits and minimizing carbon emissions. Leveraging real-world industry data, this research develops four green Activity-Based Costing (ABC) models and utilizes optimization software to compare the following scenarios: non-continuous carbon tax, carbon tax with trading, tiered tax with exemptions, and exemptions combined with trading. Results demonstrate that integrating carbon trading and targeted tax reductions can improve corporate financial positions without severely compromising environmental goals. Although identifying optimal balance points remains a highly complex process, this study equips enterprises and policymakers with quantitative tools to navigate fluctuating carbon regulatory environments. As national policies progress, more multifaceted dynamic carbon tax models will likely provide more profound insights for sustainable development.
英文关键词	activity-based costing (ABC); carbon tax; carbon right; carbon pricing; mathematical programming
语种	英语
WOS研究方向	Energy & Fuels
WOS类目	Energy & Fuels
WOS记录号	WOS:001191548900001
来源期刊	ENERGIES
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/294736
作者单位	National Central University
推荐引用方式 GB/T 7714	Tsai, Wen-Hsien,Chang, Shuo-Chieh,Teng, Yuchun. Equilibrium between Environmental and Economic Objectives: An Activity-Based Costing Approach Application for Carbon Emissions Management in the Aluminum Alloy Wheel Industry[J],2024,17(6).
APA	Tsai, Wen-Hsien,Chang, Shuo-Chieh,&Teng, Yuchun.(2024).Equilibrium between Environmental and Economic Objectives: An Activity-Based Costing Approach Application for Carbon Emissions Management in the Aluminum Alloy Wheel Industry.ENERGIES,17(6).
MLA	Tsai, Wen-Hsien,et al."Equilibrium between Environmental and Economic Objectives: An Activity-Based Costing Approach Application for Carbon Emissions Management in the Aluminum Alloy Wheel Industry".ENERGIES 17.6(2024).