scholarly journals Green Activity-Based Costing Production Decision Model for Recycled Paper

Energies ◽  
2020 ◽  
Vol 13 (10) ◽  
pp. 2413 ◽  
Author(s):  
Chu-Lun Hsieh ◽  
Wen-Hsien Tsai ◽  
Yao-Chung Chang
Keyword(s):  
Mathematical Programming ◽  
Programming Model ◽  
Paper Industry ◽  
Labor Cost ◽  
Production Model ◽  
Theory Of Constraints ◽  
Carbon Equivalent ◽  
Activity Based Costing ◽  
Recycled Paper ◽  
Green Production

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.

scholarly journals Green Production Planning and Control Model with ABC under Industry 4.0 for the Paper Industry

2018 ◽  
Vol 10 (8) ◽  
pp. 2932 ◽  
Author(s):  
Wen-Hsien Tsai ◽  
Shang-Yu Lai
Keyword(s):  
Mathematical Programming ◽  
Industry 4.0 ◽  
Production Efficiency ◽  
Production Control ◽  
Programming Model ◽  
Paper Industry ◽  
Green Manufacturing ◽  
Activity Based Costing ◽  
Product Mix ◽  
Manufacturing Technologies

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.

scholarly journals Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry

Energies ◽  
2018 ◽  
Vol 11 (8) ◽  
pp. 2121 ◽  
Author(s):  
Wen-Hsien Tsai
Keyword(s):  
Climate Change ◽  
Carbon Tax ◽  
Global Climate ◽  
Theory Of Constraints ◽  
Tax Rates ◽  
Activity Based Costing ◽  
Carbon Taxes ◽  
Tire Industry ◽  
Green Production ◽  
High Pollution

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.

scholarly journals Green Production Planning and Control for the Textile Industry by Using Mathematical Programming and Industry 4.0 Techniques

Energies ◽  
2018 ◽  
Vol 11 (8) ◽  
pp. 2072 ◽  
Author(s):  
Wen-Hsien Tsai
Keyword(s):  
Mathematical Programming ◽  
Textile Industry ◽  
Industry 4.0 ◽  
Programming Model ◽  
Environmental Issues ◽  
Mathematical Programming Model ◽  
Waste Reuse ◽  
Planning And Control ◽  
Green Production ◽  
And Control

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.

Deinking of recycled paper by coupling of the enzyme endo-β-1,4-D-glucanasa and the cellulose, and by using a laboratory flotation column

MRS Advances ◽  
2020 ◽  
Vol 5 (52-53) ◽  
pp. 2669-2678
Author(s):  
Jeovani González P. ◽  
Ramiro Escudero G
Keyword(s):  
Amino Acids ◽  
Sodium Hydroxide ◽  
Paper Industry ◽  
Computational Simulation ◽  
Cellulose Fibers ◽  
Residual Water ◽  
Chemical Reagent ◽  
Recycled Paper ◽  
Flotation Column ◽  
Hydrolysis Of

AbstractDeinking of recycled office (MOW) paper was carried out by using a flotation column and adding separately sodium hydroxide, and the enzyme Cellulase Thricodema Sp., as defibrillators.The de-inked cellulose fibers were characterized according to the standards of the paper industry, to compare the efficiency of the deinking of each chemical reagent used to hydrolyze the fibers and defibrillate them.The computational simulation of the molecular coupling between the enzyme and cellulose was performed, to establish the enzyme-cellulose molecular complex and then to identify the principal amino-acids of endo-β-1,4-D-glucanase in this molecular link, which are responsible for the hydrolysis of the cellulose.Experimental results show the feasibility to replace sodium hydroxide with the enzyme Cellulase Thricodema Sp., by obtaining deinked cellulose with similar optical and physical properties.The use of the enzyme instead of sodium hydroxide avoids the contamination of the residual water; in addition to that, the column is operated more easily, taking into consideration that the pH of the system goes from alkaline to neutral.

KINETIC EVALUATION AND PROCESS PERFORMANCE OF A PILOT GAC-SBBR SYSTEM TREATING RECYCLED PAPER INDUSTRY WASTEWATER

2012 ◽  
Vol 11 (4) ◽  
pp. 829-839 ◽  
Author(s):  
Siti Rozaimah Sheikh Abdullah ◽  
Mohd Hafizuddin Muhamad ◽  
Abu Bakar Mohamad ◽  
Rakmi Abdul Rahman ◽  
Abdul Amir Hasan Kadhum
Keyword(s):  
Paper Industry ◽  
Process Performance ◽  
Recycled Paper ◽  
Kinetic Evaluation ◽  
Industry Wastewater

scholarly journals A Mathematical Programming Model to Determine Objective Weights for the Interval Extension of TOPSIS

2018 ◽  
Vol 2018 ◽  
pp. 1-6 ◽  
Author(s):  
Hai Shen ◽  
Lingyu Hu ◽  
Kin Keung Lai
Keyword(s):  
Mathematical Programming ◽  
Input Data ◽  
Programming Model ◽  
Multiple Criteria Decision Making ◽  
Decision Makers ◽  
Mathematical Programming Model ◽  
Topsis Method ◽  
Data Set ◽  
Interval Extension ◽  
Interval Valued

Technique for Order Performance by Similarity to Ideal Solution (TOPSIS) method has been extended in previous literature to consider the situation with interval input data. However, the weights associated with criteria are still subjectively assigned by decision makers. This paper develops a mathematical programming model to determine objective weights for the implementation of interval extension of TOPSIS. Our method not only takes into account the optimization of interval-valued Multiple Criteria Decision Making (MCDM) problems, but also determines the weights only based upon the data set itself. An illustrative example is performed to compare our results with that of existing literature.

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